M/S Anand Tyre House vs. State Of Uttar Pradesh And 2 Other
Held
The Court held that since the GST Appellate Tribunal is now functional, the writ petition should be disposed of. The petitioner is permitted to file an appeal before the Tribunal within a specified period, and any amount deposited earlier will be considered compliance with pre-deposit requirements.
Facts
The writ petition was filed because the GST Appellate Tribunal was not constituted. The Tribunal has since been constituted, and its members appointed, with rules for its procedure also notified. The petitioner was directed to deposit certain amounts when the writ petition was entertained.
Key Issues
Whether a writ petition should be entertained when the statutory appellate mechanism (GST Appellate Tribunal) is now functional. Whether pre-deposit made for entertaining a writ petition can be treated as compliance for filing an appeal before the Tribunal.
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. - 4301 of 2025 Court No. - 7 HON'BLE PIYUSH AGRAWAL, 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 Appellate Tribunal and its 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. 3. 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.
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 entert
The judgment continues below.
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