Allahabad HC Disposed Writ as GST Appellate Tribunal Becomes Functional

Mohd. Salman Vs State of U.P (Allahabad High Court)

The Allahabad High Court entertained the writ petition because the GST Appellate Tribunal was not constituted at the time when an appeal against orders passed under Sections 107 or 108 of the GST Act could have been filed. Subsequently, the Central Government constituted the GST Appellate Tribunal by order dated 24.09.2025, appointed its Members through Office Order No. 03/2025 dated 26.12.2025, and notified procedural rules for its functioning under Section 111 of the CGST Act. The Court noted that with the Tribunal now operatio

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