M.M. Traders Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court disposed of the writ petition after taking note of the subsequent constitution and operationalisation of the GST Appellate Tribunal. The writ petition had originally been entertained because the GST Appellate Tribunal contemplated under Section 112 of the GST Act had not been constituted, leaving the petitioner without an appellate remedy against orders passed under Sections 107 or 108 of the GST Act. The Court noted that the Central Government, by order dated September 24, 2025, had constituted the GST Appellate Tribunal and that its Members had been appointed through Office Order No. 03/2025 dated December 26, 2025, with directions to assume charge at their respective Benches by January 21, 2026. The Court further observed that the Central Government had already notified rules governing the procedure and functioning of the Tribunal by notification dated April 24, 2025, issued under Section 111 of the GST Act. Since the procedural framework had been notified and appointments had been made, indicating that the Tribunal had become functional, the Court held that no useful purpose would be served by continuing the writ proceedings.
Read SC Judgment in this case: SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order
