M/S Gopal Jee Namkeen vs. Union Of INDIA And 4 Others
Held
The Court permitted the petitioner to file an appeal before the GST Appellate Tribunal within a specified period without objection regarding limitation. Any amount deposited earlier by the petitioner was to be treated as compliance with Section 112(8) of the CGST Act.
Facts
The High Court entertained a writ petition because the GST Appellate Tribunal was not constituted. Subsequently, the Tribunal was constituted, and its members appointed, making the writ petition before the High Court redundant.
Key Issues
Whether a writ petition should be kept pending when the statutory appellate forum, the GST Appellate Tribunal, has become functional. How to treat amounts deposited by the petitioner for entertaining the writ petition in light of the newly functional 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. - 122 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, 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 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 m
The judgment continues below.
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