Allahabad HC Disposed Writ as GST Appellate Tribunal Is Now Functional

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 Gover

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