M/S Varun Beverages Limited vs. State Of U.P. And 2 Others
Held
The Court permitted the petitioner to file an appeal before the GST Appellate Tribunal within a specified period, waiving any objections regarding limitation. The Tribunal was directed to entertain the appeal and decide it on merits after rectifying any defects.
Facts
The writ petition was filed because the GST Appellate Tribunal was not constituted, preventing appeals against orders under Sections 107 or 108 of the GST Act. Subsequently, the Tribunal has been constituted and its members appointed.
Key Issues
The primary issue was the maintainability of a writ petition due to the non-constitution of the GST Appellate Tribunal. The court also considered the implications of the Tribunal's subsequent constitution on the pending writ.
Sections Cited
Section 107, Section 108, Section 111, Section 112
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 503 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.
Heard learned counsel for the petitioner and Sri Gireesh Chandra Tiwari, learned Additional Chief Standing Counsel 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. 4. 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
The judgment continues below.
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