M/S L.D.Goyal Steels PVT.LTD. vs. State Of U.P. And 2 Others
Held
The High Court permitted the petitioner to file an appeal before the newly constituted GST Appellate Tribunal, waiving the limitation period. The amount deposited earlier was deemed compliance with the pre-deposit requirement.
Facts
The writ petition was filed because the GST Appellate Tribunal was not constituted, preventing appeals against certain orders. Subsequently, the Tribunal has been constituted and its members appointed.
Key Issues
Whether a writ petition should be entertained when the appellate mechanism under the GST Act becomes functional. The court also addressed the conditions for filing appeals and pre-deposit requirements.
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. - 472 of 2023 Court No. - 9 HON'BLE ROHIT RANJAN AGARWAL, J.
Heard learned counsel for the petitioner and learned ACSC for the State - respondents.
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
The judgment continues below.
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