Allahabad HC Closed Writ Petition as GST Appellate Tribunal Becomes Functional

Msa Steel And Alloys Private Limited Vs State of Up (Allahabad High Court) The Allahabad High Court heard a writ petition filed due to the non-constitution of the GST Appellate Tribunal, which prevented the petitioner from filing an appeal under Section 112 of the GST Act against orders passed under Sections 107 or 108. During the pendency of the petition, the Central Government constituted the GST Appellate Tribunal by order dated 24.09.2025, appointed its Members through Office Order dated 26.12.2025, and notified procedural rules on 24.04.2025, indicating that the Tribunal had become functi...