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    <title>2023 (9) TMI 627 - PATNA HIGH COURT</title>
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    <description>The SC upheld the HC&#039;s dismissal of the writ petition due to the petitioner&#039;s failure to utilize statutory remedies under the BGST Act. The court emphasized that Article 226 jurisdiction is discretionary and cannot be invoked when alternative appellate remedies exist. Without demonstrating procedural irregularities or fundamental rights violations, the petition was rejected, reinforcing the importance of exhausting prescribed legal mechanisms before seeking extraordinary judicial intervention.</description>
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      <description>The SC upheld the HC&#039;s dismissal of the writ petition due to the petitioner&#039;s failure to utilize statutory remedies under the BGST Act. The court emphasized that Article 226 jurisdiction is discretionary and cannot be invoked when alternative appellate remedies exist. Without demonstrating procedural irregularities or fundamental rights violations, the petition was rejected, reinforcing the importance of exhausting prescribed legal mechanisms before seeking extraordinary judicial intervention.</description>
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