M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court disposed of the writ petition after noting that the GST Appellate Tribunal contemplated under Section 112 of the GST Act had since been constituted and made functional. The writ petition had originally been entertained because, at the relevant time, the GST Appellate Tribunal had not been constituted, leaving the petitioner without an appellate forum against orders passed under Sections 107 or 108 of the GST Act.
The Court observed that the Central Government had constituted the GST Appellate Tribunal through an order dated September 24, 2025. It further noted that Members of the Tribunal had been appointed through Office Order No. 03/2025 dated December 26, 2025, with directions to join their respective Benches by January 21, 2026. The Court also took note of the notification dated April 24, 2025, issued under Section 111 of the GST Act, whereby rules regulating the procedure and functioning of the GST Appellate Tribunal had been framed. According to the Court, the notification of procedural rules and appointment of the President and Members demonstrated that the functioning of the Tribunal had been set in motion. Consequently, the Court held that no useful purpose would be served by keeping the writ petition pending.
