Mohd. Salman Vs State of U.P (Allahabad High Court)
The Allahabad High Court entertained the writ petition because the GST Appellate Tribunal was not constituted at the time when an appeal against orders passed under Sections 107 or 108 of the GST Act could have been filed. Subsequently, the Central Government constituted the GST Appellate Tribunal by order dated 24.09.2025, appointed its Members through Office Order No. 03/2025 dated 26.12.2025, and notified procedural rules for its functioning under Section 111 of the CGST Act. The Court noted that with the Tribunal now operational, no useful purpose would be served by keeping the writ petition pending. Without examining the validity or legality of the impugned orders, the Court disposed of the writ petition, permitting the petitioner to file an appeal before the GST Appellate Tribunal under Section 112 of the GST Act up to 30 June 2026. It directed that such appeal be entertained without any objection on limitation. Any amount deposited pursuant to interim directions of the Court was ordered to be treated as compliance with the mandatory pre-deposit requirement under Section 112(8). The Tribunal was directed to follow a defined timeline for defect verification, and the appeal was to be decided on merits in accordance with law.
