M/S. Sterling And Wilson Private Limited vs. The Joint Commissioner Of State Tax (Appeals)
Held
The High Court closed the Writ Petitions after being informed that the GST Tribunal for Andhra Pradesh has been constituted and is now functioning. Petitioners were granted eight weeks to file Second Appeals before the Tribunal under Section 112 of the GST Act, with any interim orders continuing for twelve weeks.
Facts
Petitioners challenged First Appellate Orders passed under Section 107 of the GST Act through Writ Petitions, as the GST Appellate Tribunal was not constituted, making the alternative remedy of Second Appeal under Section 112 unavailable. The High Court entertained these petitions due to the absence of the Tribunal.
Key Issues
The key issue was whether the High Court should continue to entertain Writ Petitions challenging First Appellate Orders when the statutory alternative remedy of filing a Second Appeal before the GST Tribunal was previously unavailable but has now become operational.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :21.07.2026 Date of uploading : 30.07.2026 APHC010236672025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3602] TUESDAY, THE 21st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM
WRIT PETITION NOs.12385, 12424 and 12436 of 2025
WRIT PETITION NO: 12385/2025 Between:
STERLING AND WILSON PRIVATE LIMITED, (REPRESENTED BY ITS AUTHORISED REPRESENTATIVE) CORPORATE OFFICE, D.NO.30-22-77/A, KP TOWERS, KASTURIBAIPET, GIRIPURAM, SITHARAMPURAM, VIJAYAWADA REPRESENTED BY ITS AUTHORISED SIGNATORY MR.VENKATA RAJA BAPATLA,
...PETITIONER AND 1. THE JOINT COMMISSIONER OF STATE TAXAPPEALS, COMMERCIAL TAXES DEPARTMENT,
EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH
THE ASSISTANT COMMISSIONER OF STATE TAX SEETHAPURAM CIRCLE, VIJAYAWADA-2
THE GOVERNMENT OF ANDHRA PRADESH, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, GOLLAPUDI, GUNTUR DIST.
2
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit f
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