M/S Shikhar Print-N-Packs vs. The State Of Uttar Pradesh
Held
The Court held that a GST Appellate Tribunal has been constituted and its members appointed. Therefore, an alternative efficacious remedy of appeal is available to the petitioner.
Facts
The petitioner filed a writ petition challenging an order. The respondent raised a preliminary objection regarding the maintainability of the writ petition.
Key Issues
Whether a writ petition is maintainable when an alternative appellate remedy before the GST Appellate Tribunal is available.
Sections Cited
Section 111
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2163 of 2026 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.
Heard learned counsel for the petitioner(s) and learned Standing Counsel for the State - respondents.
At the very outset, learned Standing Counsel raises a preliminary objection with regard to maintainability of the writ petition by submitting that now, the Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have also been appointed vide Office Order No. 03/2025 dated 26.12.2025 with a request to join their respective Benches by 21.01.2026. 3. He further submits that the Central Government, in exercise of powers conferred under section 111 of the GST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal and therefore, against the impugned order, the petitioner has equally, efficacious alternative remedy of preferring an appeal before the GST Appellate Tribunal.
Learned counsel for the petitioner does not dispute the said fact.
In view of the above as well as the judgements of the Apex Court in United Bank of India Vs. Satya
The judgment continues below.
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