Hanif Ahmad Thekedar Vs Gst Council And 2 Others (Allahabad High Court)
In Hanif Ahmad Thekedar vs GST Council and Others, the Allahabad High Court dealt with a writ petition filed on the ground that no GST Appellate Tribunal had been constituted under Section 109 of the CGST Act, thereby preventing the petitioner from filing an appeal against orders passed under Sections 107 or 108. During the hearing, the State respondents informed the Court that the Central Government had since taken steps to operationalize the Tribunal. An order dated 24 September 2025 constituted the GST Appellate Tribunals, and members were appointed through an office order dated 26 December 2025, with directions to join their respective benches by 21 January 2026.
It was also highlighted that procedural rules governing the functioning of the Tribunal had been notified on 24 April 2025 under Section 111 of the CGST Act. Further, under Section 112(1), the Government issued a notification dated 17 September 2025, prescribing 30 June 2026 as the deadline for filing appeals before the Tribunal in cases where orders were communicated before 1 April 2026.
In light of these developments, the Court observed that the Tribunal’s functioning had effectively commenced, and therefore, no useful purpose would be served by keeping the writ petition pending. Without examining the merits of the impugned orders, the Court disposed of the petition with specific directions.
