Sabarkantha District Co-Operative Milk Producers Union Ltd. Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court considered a matter where the petitioner was directed to avail the appellate remedy before the GST Tribunal against an impugned order dated 07.10.2025. However, it was submitted that although the Tribunal had been constituted through a notification dated 17.09.2025, it was not yet functional. The State acknowledged that members had been appointed and premises identified, but the Tribunal had not commenced operations.
The Court noted that despite formal constitution, the Tribunal’s non-functionality compelled assessees to approach the High Court, even where an alternative statutory remedy existed. It expressed concern that such a situation defeats the purpose of establishing the Tribunal as an efficacious appellate forum. The Court emphasized that once constituted, the Tribunal should be made operational at the earliest to ensure proper redressal of grievances.
Accordingly, the Court issued notice and directed the respondents to clarify whether the Tribunal had been made functional. It also sought relevant data on applications before the Tribunal and permitted filing of affidavits addressing the issue.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. At the outset, when we had pointed out to learned advocate Mr. Dave that he has remedy of filing an appeal against the impugned order dated 07.10.2025 before the Tribunal constituted vide notification dated 17.09.2025, in response he has submitted that as on today, no such Tribunal is functional.
