I P Roadlines India Ltd. Vs State of Up 3 Others (Allahabad High Court)
Summary: The Allahabad High Court considered the writ petition at a stage when the GST Appellate Tribunal had not yet been constituted. The writ petition had been entertained because the petitioner did not have the statutory appellate forum contemplated under Section 112 of the GST Act for challenging orders passed under Sections 107 or 108.
The Court noted that the Central Government subsequently constituted the GST Appellate Tribunal by order dated 24.09.2025, and its Members were appointed through Office Order No. 03/2025 dated 26.12.2025, with a request to join their respective Benches by 21.01.2026. The Central Government had also issued a notification dated 24.04.2025 under Section 111 of the GST Act prescribing rules regulating the procedure and functioning of the GST Appellate Tribunal.
In view of the constitution of the Tribunal, appointment of its President and Members and commencement of its functioning, the High Court held that no useful purpose would be served by keeping the writ petition pending. The Court therefore disposed of the writ petition without entering into the validity or legality of the impugned orders.
The petitioner was permitted to prefer an appeal before the GST Appellate Tribunal under Section 112 of the GST Act and Notification No. CG-DL-E-17092025-266217 dated 17.09.2025 up to June 30, 2026. The Court directed that an appeal filed within that period should be entertained without objection regarding limitation.
The Court further directed the Registrar of the GST Appellate Tribunal or the officer appointed for verification of appeals to intimate the petitioner of any defects within three weeks from filing. Any such defects were required to be cured within 30 days from the date of intimation. The Court clarified that the appeal would be decided in accordance with law on its own merits.
Writ Petition Entertained Due to Non-Constitution of GSTAT
The writ petition had initially been entertained because the GST Appellate Tribunal contemplated under Section 112 of the GST Act had not been constituted for filing appeals against orders passed under Sections 107 or 108.
The absence of the statutory appellate forum was therefore the reason for the High Court entertaining the matter.
Constitution and Functioning of GST Appellate Tribunal
The Court noted that the Central Government, by order dated 24.09.2025, had constituted the GST Appellate Tribunal.
The Members of the Tribunal were subsequently appointed through Office Order No. 03/2025 dated 26.12.2025, with a request to join their respective Benches by 21.01.2026.
The Court also recorded that the Central Government had exercised its powers under Section 111 of the GST Act and issued a notification dated 24.04.2025 prescribing rules regulating the procedure and functioning of the GST Appellate Tribunal.
In light of these developments, the Court found that the Tribunal’s functioning had been put into motion and that the statutory appellate mechanism was available.
TaxGuru has published material on the phased filing schedule for GSTAT appeals under Section 112.
Directions for Filing Appeal Before GSTAT
Without examining the validity or legality of the impugned orders, the High Court permitted the petitioner to pursue the statutory appellate remedy before the GST Appellate Tribunal.
The Court specifically directed that:
- The petitioner could prefer an appeal before the GST Appellate Tribunal under Section 112 of the GST Act and Notification No. CG-DL-E-17092025-266217 dated 17.09.2025 up to June 30, 2026.
- An appeal filed within the aforesaid period would be entertained without raising an objection concerning limitation.
- The Registrar of the GST Appellate Tribunal or the officer appointed for verification of the appeal would intimate the petitioner of any defects within three weeks from the date of filing.
- The petitioner would have 30 days from the date of intimation to cure or remove the defects.
- The appeal would be decided in accordance with law on its own merits.
The Court thus provided a procedural route for the petitioner to approach the newly constituted GST Appellate Tribunal rather than continuing the writ proceedings before the High Court.
TaxGuru has also reported the Government’s notification prescribing the date for filing appeals before the GST Appellate Tribunal.
Final Decision
The Allahabad High Court disposed of the writ petition without entering into the validity or legality of the impugned orders.
The petitioner was permitted to file an appeal before the GST Appellate Tribunal under Section 112 up to June 30, 2026, with a direction that an appeal filed within that period would be entertained without objection regarding limitation.
The Tribunal was directed to provide an opportunity to cure filing defects within the specified periods, and the appeal was to be decided on its own merits in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard learned counsel for the parties.
2. The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act. Now, the Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have been appointed vide Office Order No. 03/2025 dated 26.12.2025 with a request to join their respective Benches by 21.01.2026.
3. The Central Government, in exercise of powers conferred under section 111 of the GST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal.
4. Once the procedure has been notified and appointments of the Presidents and the Members have been made to the respective Benches of the GST Appellate Tribunal, which itself indicates the functioning of GST Appellate Tribunal are put to motion, no useful purpose will be served in keeping the matter pending before this Court.
5. In view of the aforesaid facts & circumstances of the case, without entering into the validity and legality of the impugned orders, the writ petition is disposed of with the following directions:-
(i) the petitioner(s) is/are permitted to prefer an appeal before the GST Appellate Tribunal as contemplated under section 112 of the GST Act as well as under the notification issued by the Central Government i.e. Notification No. CG-DL-E-17092025266217 dated 17.9.2025, up to the period of June 30, 2026.
(ii) in case the appeal is preferred within the aforesaid period as referred herein above, the same shall be entertained without raising any objection with regard to the limitation;
(iii) the Registrar of the GST Appellate Tribunal or the Officer appointed for verification of appeal shall intimate the petitioner(s) for removing the defects, if any, within a period of three weeks from the date of preferring the appeal and the defects, if any, shall be cured/removed by the petitioner(s) within a period of 30 days from the date of intimation of such defects;
(iv) it is made clear that the appeal shall be decided in accordance with law on its own merits.
