Case Law Details
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.
2. Learned AGP Dr. Pooja Ashar has submitted that the members of the Tribunal are appointed and premises for the are also identified however, the Tribunal is not made functional.
3. It is noticed by us that despite the constitution of the Tribunal, the same is not fully functional and this Court, time and again, has to examine the cases of the assessees despite they have alternate remedy of approaching the Tribunal. In our opinion, once the Tribunal is constituted, the same is required to be made functional at the earliest so that the assessees/ petitioners may not have to approach this Court despite having an alternative efficacious remedy to get their grievance resolved.
4. Notice returnable on 27.03.2026. Meanwhile, the respondent(s) shall apprise this Court about constitution of the Tribunal as to whether the same is made functional or not. Necessary affidavit, if the respondent(s) so desire, may also file dealing with the merits of the present matter. Necessary data of filing of the application(s) before the Tribunal also to be produced before this Court by the next date of hearing.
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