Writ cannot Continue as GST Appellate Tribunal Starts Functioning: Allahabad HC

Iact Global Education Pvt Ltd And 2 Others Vs State of Uttar Pradesh And 3 Others (Allahabad High Court)

The Allahabad High Court heard a writ petition filed by the petitioners challenging GST-related orders at a time when the GST Appellate Tribunal under Section 112 of the GST Act had not been constituted. The petition was entertained by the Court specifically because the statutory appellate forum for appeals against orders passed under Sections 107 or 108 of the GST Act was unavailable at that time.

Subsequently, the Central Government constituted the GST Appellate Tribuna

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