State Of Up And Another vs. Additional Commissioner And Another
Held
The High Court disposed of the writ petition, permitting the petitioner to file an appeal before the newly constituted GST Appellate Tribunal. The appeal will be entertained without objection to limitation, and any amount deposited during the writ proceedings will be considered compliance with Section 112(8) of the CGST Act.
Facts
The writ petition was entertained because the GST Appellate Tribunal was not constituted. Subsequently, the Tribunal has been constituted and its members appointed, with rules for its procedure also notified.
Key Issues
Whether the writ petition should continue pending before the High Court given the constitution of the GST Appellate Tribunal. How to treat amounts deposited by the petitioner during the pendency of the writ petition in light of the appeal provisions.
Sections Cited
Section 112, Section 107, Section 108, Section 111
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1258 of 2024 Court No. - 9 HON'BLE ROHIT RANJAN AGARWAL, J.
Heard learned counsel for the parties.
The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act.
Now, the Central Government, vide order dated 24.09.2025, has constituted the GST Tribunals and the Members have been appointed vide Office Order No. 03/2025 dated 26.12.2025 with a request to join their respective Benches by 21.01.2026. 4. The Central Government, in exercise of powers conferred under section 111 of the CGST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal.
Once the procedure has been notified and appointments of the Presidents and the Members have been made to the respective Benches of the GST Appellate Tribunal, which itself indicates the functioning of GST Appellate Tribunal are put to motion, no useful purpose will be served in keeping the matter pending before this Court.
While ente
The judgment continues below.
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