M/S P P Supari Traders vs. State Of U.P. And 3 Others
Held
The High Court disposed of the writ petition, permitting the petitioner to file an appeal before the GST Appellate Tribunal within a specified period. The appeal is to be entertained without objection regarding limitation, and previously deposited amounts will be treated as compliance with statutory requirements.
Facts
The writ petition was filed because the GST Appellate Tribunal was not constituted. The Tribunal has now been constituted, and its members appointed, with procedures notified. The petitioner was previously directed to deposit certain amounts.
Key Issues
Whether a writ petition should be entertained when the statutory appellate forum (GST Appellate Tribunal) is now functional. The issue of limitation for filing an appeal before the newly constituted 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. - 663 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.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.