I P Roadlines India Ltd. Vs State of Up 3 Others (Allahabad High Court)
Summary: The Allahabad High Court considered the writ petition at a stage when the GST Appellate Tribunal had not yet been constituted. The writ petition had been entertained because the petitioner did not have the statutory appellate forum contemplated under Section 112 of the GST Act for challenging orders passed under Sections 107 or 108.
The Court noted that the Central Government subsequently constituted the GST Appellate Tribunal by order dated 24.09.2025, and its Members were appointed through Office Order No. 03/2025 dated 26.12.2025, with a request to join their respective Benches by 21.01.2026. The Central Government had also issued a notification dated 24.04.2025 under Section 111 of the GST Act prescribing rules regulating the procedure and functioning of the GST Appellate Tribunal.
In view of the constitution of the Tribunal, appointment of its President and Members and commencement of its functioning, the High Court held that no useful purpose would be served by keeping the writ petition pending. The Court therefore disposed of the writ petition without entering into the validity or legality of the impugned orders.
The petitioner was permitted to prefer an appeal before the GST Appellate Tribunal under Section 112 of the GST Act and Notification No. CG-DL-E-17092025-266217 dated 17.09.2025 up to June 30, 2026. The Court directed that an appeal filed within that period should be entertained without objection regarding limitation.
