Gauhati HC Declines Writ Petition as Effective GST Appellate Remedy Was Available

Chinmoy Saha Vs Union of India (Gauhati High Court)

The petitioner challenged an Order-in-Appeal dated 03.12.2025 passed by the first appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017.

During the hearing, counsel for the CGST authorities submitted that an alternative statutory remedy was available to the petitioner under Section 112 of the CGST Act by way of an appeal before the Appellate Tribunal. It was pointed out that the Appellate Tribunal at Guwahati had started functioning from 23.01.2026.

The respondents further referred to a Notification dated 17.09.2025 issued by the Ministry of Finance under Section 112(1) of the CGST Act. The notification provides that in all cases where the order sought to be appealed against was communicated before 01.04.2026, an appeal before the Appellate Tribunal may be filed up to 30.06.2026. For orders communicated on or after 01.04.2026, the appeal must be filed within three months from the date of communication.

The Court noted that the Order-in-Appeal in the present case had been passed on 03.12.2025. Consequently, the petitioner had the statutory remedy of filing an appeal before the Appellate Tribunal under Section 112 of the CGST Act, and such remedy remained available until 30.06.2026.

The Court further observed that all the grounds raised in the writ petition could also be urged before the Appellate Tribunal in an appeal under Section 112 of the CGST Act.

FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT

Heard Mr. V. Shraff, learned counsel through virtual mode along with Mr. Z. Islam, learned counsel for the petitioner; Mr. D.J. Das, learned Central Government Counsel for the respondent no. 1; and Mr. J.P. More, learned counsel on behalf of Mr. S. Chetia, learned Senior Standing Counsel, Central Goods and Services Tax Act for the respondent nos. 2 — 4.

2. The instant writ petition is preferred to assail an Order-in-Appeal dated 03.12.2025 passed by the first appellate forum under Section 107, Central Goods & Services Tax Act, 2017.

3. Mr. More, learned counsel appearing for the respondent CGST authorities has submitted that against the Order-in-Appeal, an appeal would lie under Section 112, Central Goods and Services Tax [CGST] Act, 2017 to the Appellate Tribunal and the same is ordinarily to be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. He has further submitted that the Appellate Tribunal under Section 112 of the CGST Act has started functioning at Guwahati since 23^rd January, 2026. It is also submitted that by a Notification dated 17.09.2025, it has been provided that all cases where the Order sought to be appealed against the assesse is communicated to the person preferring the appeal before 01.04.2026, the appeal can be preferred up to 30.06.2026.

4. For ready reference, the contents of the Notification bearing no. S.O. 4220[E] dated 17.09.2025 is herein below :-

MINISTRY OF FINANCE
[Department of Revenue]
NOTIFICATION

New Delhi, the 17^th September, 2025

S.0.4220[E].-In exercise of the powers conferred by sub-section [1] of Section 112 of the Central Goods and Services Tax Act, 2017 [12 of 2017], the Government, on the recommendations of the Council, hereby notifies the 30^th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against his communicated to the person preferring the appeal before the 1^st day of April, 2026 and all appeals in respect of order communicated on or after 1^st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.

[F. No. A-50/7/2025-GSTAT-DoR]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

5. The Order-in-Appeal in the instant case was passed on 03.12.2025 and as such, the remedy to prefer an appeal under Section 112, CGST Act is available to the petitioner till 30.06.2026. The grounds urged in this writ petition are, therefore, also available to be urged in an appeal preferred under Section 112, CGST Act.

6. In view of the fact that the appellate Tribunal is functioning as on date and the period of limitation is available up to 30.06.2026, the writ petition is not entertained, reserving the liberty to the petitioner to prefer the appeal under Section 112, CGST Act before Appellate Tribunal on or before 30.06.2026.