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.
