Iact Global Education Pvt Ltd And 2 Others Vs State of Uttar Pradesh And 3 Others (Allahabad High Court)
The Allahabad High Court heard a writ petition filed by the petitioners challenging GST-related orders at a time when the GST Appellate Tribunal under Section 112 of the GST Act had not been constituted. The petition was entertained by the Court specifically because the statutory appellate forum for appeals against orders passed under Sections 107 or 108 of the GST Act was unavailable at that time.
Subsequently, the Central Government constituted the GST Appellate Tribunal by order dated 24.09.2025. The Presidents and Members of the Tribunal were appointed through Office Order No. 03/2025 dated 26.12.2025, with directions for them to join their respective Benches by 21.01.2026. Further, in exercise of powers under Section 111 of the GST Act, the Central Government issued a notification dated 24.04.2025 framing rules to regulate the procedure and functioning of the GST Appellate Tribunal.
The High Court noted that with the notification of procedural rules and the appointment of the Tribunal’s Members, the functioning of the GST Appellate Tribunal had been set in motion. In these circumstances, the Court held that no useful purpose would be served by keeping the writ petition pending before it.
