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 Appellate Tribunal and that its Members had been appointed through Office Order No. 03/2025 dated December 26, 2025, with directions to assume charge at their respective Benches by January 21, 2026. The Court further observed that the Central Government had already notified rules governing the procedure and functioning of the Tribunal by notification dated April 24, 2025, issued under Section 111 of the GST Act. Since the procedural framework had been notified and appointments had been made, indicating that the Tribunal had become functional, the Court held that no useful purpose would be served by continuing the writ proceedings.

Read SC Judgment in this case: SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order

Without examining the validity or legality of the impugned orders, the Court permitted the petitioner to file an appeal before the GST Appellate Tribunal under Section 112 of the GST Act and the relevant notification up to June 30, 2026. The Court directed that if such appeal was filed within the prescribed period, it should be entertained without objection on the ground of limitation. It also clarified that any amount deposited pursuant to interim orders passed during the pendency of the writ petition, in addition to the amount paid under Section 107(6), would be treated as compliance with the deposit requirement under Section 112(8), subject to production of the interim order and proof of deposit. The Court further directed the Tribunal’s Registrar or designated officer to notify the petitioner of any defects within three weeks of filing the appeal, with the petitioner being granted 30 days thereafter to remove such defects. The Court clarified that the appeal would be decided independently on its merits in accordance with law.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

1. Heard learned counsel for the parties.

2. The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act.

3. Now, the Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have been appointed vide Office Order No. 03/2025 dated 26.12.2025 with a request to join their respective Benches by 21.01.2026.

4. The Central Government, in exercise of powers conferred under section 111 of the GST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal.

5. Once the procedure has been notified and appointments of the Presidents and the Members have been made to the respective Benches of the GST Appellate Tribunal, which itself indicates the functioning of GST Appellate Tribunal are put to motion, no useful purpose will be served in keeping the matter pending before this Court.

6. While entertaining the writ petition, the petitioner(s) was directed to deposit certain amount, in addition to the amount paid under sub-section (6) of section 107 of the GST Act, which might have been complied with by the petitioner(s). For entertaining an appeal, sub-section (8) of section 112 of the CGST Act contemplates condition for depositing certain amount as prescribed in clauses (a) & (b) thereon.

7. In view of the aforesaid facts & circumstances of the case, without entering into the validity and legality of the impugned orders, the writ petition is disposed of with the following directions:-

(i) the petitioner(s) is/are permitted to prefer an appeal before the GST Appellate Tribunal as contemplated under section 112 of the GST Act as well as under the notification issued by the Central Government i.e. Notification No. CG-DL-E-17092025­266217 dated 17.9.2025, up to the period of June 30, 2026.

(ii) in case the appeal is preferred within the aforesaid period as referred herein above, the same shall be entertained without raising any objection with regard to the limitation;

(iii) while entertaini ng the writ petition, this Court directed the petitioner(s) to deposit certain amount. In case such amount is deposited by the petitioner(s), the same shall be treated as compliance of sub-section (8) of section 112 of the GST Act, for which the petitioner(s) shall furnish a certified copy of the interim order along with proof of deposit of such amount;

(iv) the Registrar of the GST Appellate Tribunal or the Officer appointed for verification of appeal shall intimate the petitioner(s) for removing the defects, if any, within a period of three weeks from the date of preferring the appeal and the defects, if any, shall be cured/removed by the petitioner(s) within a period of 30 days from the date of intimation of such defects;

(v) it is made clear that the appeal shall be decided in accordance with law on its own merits.