M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court disposed of the writ petition after observing that the circumstances which had justified entertaining the petition no longer existed following the constitution of the GST Appellate Tribunal under Section 112 of the GST Act. The writ petition had initially been entertained because the GST Appellate Tribunal had not been constituted, thereby depriving the petitioner of the statutory appellate remedy against orders passed under Sections 107 or 108 of the GST Act.
The Court noted that the Central Government had constituted the GST Appellate Tribunal through an order dated September 24, 2025. Further, Members of the Tribunal 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 also took note of the notification dated April 24, 2025, issued under Section 111 of the GST Act, whereby rules regulating the procedure and functioning of the GST Appellate Tribunal had been framed. According to the Court, the notification of procedural rules and appointment of the President and Members indicated that the functioning of the Tribunal had been set in motion, rendering continuation of the writ proceedings unnecessary.
