I. P. Roadlines India Ltd. Vs State of Uttar Pradesh & Ors. (Supreme Court of India)
Summary: The matter concerned a challenge to the order dated 16.01.2026 passed by the Allahabad High Court in Writ Tax No.1142 of 2024. The High Court had earlier entertained the writ petition because the GST Appellate Tribunal contemplated under Section 112 of the GST Act had not been constituted for appeals against orders under Sections 107 or 108.
The High Court subsequently noted that the Central Government had constituted the GST Appellate Tribunal by order dated 24.09.2025 and that its Members had been appointed through Office Order No. 03/2025 dated 26.12.2025, with a request to join their respective Benches by 21.01.2026. The High Court also recorded that rules regulating the procedure and functioning of the GST Appellate Tribunal had been notified by the Central Government under Section 111 of the GST Act on 24.04.2025.
Considering the constitution and commencement of functioning of the GST Appellate Tribunal, the High Court held that no useful purpose would be served by keeping the writ petition pending. Without entering into the validity or legality of the impugned orders, it disposed of the writ petition and permitted the petitioner to prefer an appeal before the GST Appellate Tribunal under Section 112 and the notification dated 17.09.2025 up to 30.06.2026. It directed that an appeal filed within that period would be entertained without an objection regarding limitation. It further prescribed periods for intimating and curing defects and directed that the appeal be decided on its own merits in accordance with law.
Challenge Before the Supreme Court
The petitioner challenged the High Court’s order dated 16.01.2026 before the Supreme Court. The petitioner submitted that, according to the latest material available on the GST Appellate Tribunal’s website, the Tribunal was not yet fully functional because cases had not even been registered or numbered.
