Allahabad HC Disposes GST Writ as GST Appellate Tribunal Has Become Functional

M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court disposed of the writ petition after taking note of the subsequent constitution and operationalisation of the GST Appellate Tribunal. The writ petition had originally been entertained because the GST Appellate Tribunal contemplated under Section 112 of the GST Act had not been constituted, leaving the petitioner without an appellate remedy against orders passed under Sections 107 or 108 of the GST Act. The Court noted that the Central Government, by order dated September 24, 2025, had constituted the GST ...