Writs Must Show Exceptional Cause to Bypass GST Alternate Remedy: Chhattisgarh HC clarifies Difference b/w ‘Entertainability’ & ‘Maintainability’

Writs Must Show Exceptional Cause to Bypass GST Alternate Remedy; Chhattisgarh HC Clarifies Difference B/W Entertainability, Maintainability The Chhattisgarh High Court has clarified that writ petitions challenging Goods and Services Tax (GST) matters must demonstrate an "exceptional cause" to bypass the available alternate remedy of statutory appeals. The court distinguished between the "entertainability" (whether the court can hear the case) and "maintainability" (whether the case has legal merit) of a writ petition. This ruling emphasizes the principle of exhausting statutory remedies first, discouraging direct recourse to High Courts unless there are extraordinary circumstances like violation of natural justice or lack of jurisdiction.