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 functional. In view of these developments, the Court held that no useful purpose would be served by continuing the writ proceedings. Without examining the merits or legality of the impugned orders, the Court disposed of the petition. It permitted the petitioner to file an appeal before the GST Appellate Tribunal up to 30.06.2026, directing that such appeal be entertained without objection on limitation. Any amount deposited pursuant to interim directions of the Court was directed to be treated as compliance with Section 112(8) of the GST Act, subject to furnishing proof. The Tribunal was directed to notify defects within three weeks, with time granted to cure them, and the appeal was to be decided on merits in accordance with law.
