M/S Astrotalk Services PVT. LTD. vs. Additional Commissioner, Grade-2 (Appeal) And 3 Others
Held
The High Court held that the plea regarding the non-amenability of the impugned order to appellate jurisdiction before the GST Tribunal should have been raised before the learned Single Judge. Since it was not, the present appeal is not the appropriate forum to raise this issue.
Facts
The appellant filed a writ petition challenging an order and the recovery of GST, but the learned Single Judge dismissed it, relegating the appellant to the GST Tribunal. The appeal was filed with a delay, which was condoned.
Key Issues
Whether the High Court should entertain an appeal when a plea regarding the GST Tribunal's jurisdiction was not raised before the Single Judge. Whether the order impugned was amenable to appellate jurisdiction before the GST Tribunal.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD SPECIAL APPEAL DEFECTIVE No. - 339 of 2026 Chief Justice's Court HON'BLE ARUN BHANSALI, CHIEF JUSTICE HON'BLE KSHITIJ SHAILENDRA, J.
This appeal is directed against order dated 07.01.2026, whereby learned Single Judge has dismissed the writ petition filed by the appellant on account of the constitution of GST Tribunal while issuing directions to ensure that the appellant is not prejudiced on account of relegating the appellant to the remedy of appeal on account of pendency of the writ petition.
The appeal is barred by 76 days. An application seeking condonation of delay has been filed. Though the reasons indicated in the application are very cursory and general in nature, looking to quantum of delay, the application is allowed. Delay in filing the appeal is condoned.
Submissions have been made that the learned Single Judge was not justified in relegating the appellant to remedy before the GST Tribunal, inasmuch as the appellant besides questioning the order passed by the respondent had questioned the recovery of GST amount against which no appeal is maintainable under Section 112 of the U.P. GST Act, 2017 and, therefore,
The judgment continues below.
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