Hind Timber Merchant Vs Additional Commissioner (Allahabad High Court)
The writ petition was heard by the Allahabad High Court, where the petitioner had challenged GST-related orders. At the time the petition was entertained, the GST Appellate Tribunal under Section 112 of the GST Act had not been constituted, which prevented the petitioner from filing a statutory appeal against orders passed under Sections 107 or 108 of the GST Act. Due to this absence of an appellate forum, the High Court had exercised its writ jurisdiction.
Subsequently, the Central Government issued an order dated 24.09.2025 constituting the GST Appellate Tribunals. Members of the Tribunal were appointed through Office Order No. 03/2025 dated 26.12.2025, with directions for them to join their respective benches by 21.01.2026. Further, exercising powers under Section 111 of the CGST Act, the Central Government notified rules on 24.04.2025 to regulate the procedure and functioning of the GST Appellate Tribunal. The Court noted that with the notification of procedural rules and appointment of the President and Members, the functioning of the GST Appellate Tribunal had been set in motion.
In light of these developments, the Court observed that no useful purpose would be served by keeping the writ petition pending. The Court also took note that, while entertaining the writ petition earlier, it had directed the petitioner to deposit a certain amount in addition to the amount already paid under Section 107(6) of the GST Act. For filing an appeal before the Tribunal, Section 112(8) of the CGST Act prescribes conditions relating to pre-deposit.
