M/S. Sterling And Wilson Private Limited vs. The Joint Commissioner Of State Tax(Appeals)
Held
The High Court was informed that the GST Tribunal for Andhra Pradesh has now been constituted and is functioning. Consequently, the Court closed the Writ Petitions, granting petitioners 8 weeks to file Second Appeals before the Tribunal under Section 112 of the GST Act, with any interim directions continuing for 12 weeks.
Facts
Petitioners challenged First Appellate Orders under Section 107 of the GST Act before the High Court via Writ Petitions. They approached the High Court because the statutory alternative remedy of filing Second Appeals under Section 112 was unavailable due to the non-constitution of the GST Appellate Tribunal at that time.
Key Issues
Whether the High Court should entertain Writ Petitions against First Appellate Orders when the GST Appellate Tribunal was not constituted, thereby making the statutory second appeal remedy unavailable.
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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