Union Of INDIA And Anr. vs. M/S. Tripureshwari Agro Products PVT. LTD.
Held
The High Court held that it was not inclined to entertain the Writ Petition. The reasoning was that at the time of filing, the GST Appellate Tribunal had not been constituted, making the writ petition the available recourse. However, subsequent to the filing, the Department of Revenue issued a notification on 31.07.2024 establishing the GST Appellate Tribunal at Guwahati, covering Tripura. Personnel have also been selected and allotted. Since the petitioner now has an opportunity to approach the GST Appellate Tribunal, the High Court decided not to proceed with the writ petition. The ratio decidendi is that when a statutory appellate remedy becomes available, a writ petition challenging the same order should generally not be entertained by the High Court. The court granted liberty to the petitioner to approach the GST Appellate Tribunal, Agartala Bench, which is said to be functional from 21.01.2026. The Writ Petition was disposed of with this liberty.
Facts
The Union of India, represented by the Commissioner and Joint Commissioner of Central Goods & Service Tax, filed a Writ Petition before the High Court of Tripura challenging orders passed by the Appellate Authority under the CGST Act, 2017. The petition was entertained when the GST Appellate Tribunal, to which appeals against such orders are now appealable under Section 112 of the CGST Act, had not yet been constituted. The respondent is M/s. Tripureshwari Agro Products Pvt. Ltd. The dispute pertains to orders passed by the Appellate Authority under the CGST Act, 2017.
Key Issues
1. Whether the High Court should entertain a writ petition challenging orders of the Appellate Authority under the CGST Act, 2017, when the GST Appellate Tribunal, the statutory appellate forum, has not been constituted? Petitioner's contention: The petitioners (Union of India and GST authorities) argued that the writ petition was maintainable at the time of filing because the GST Appellate Tribunal was not functional. Respondent's contention: The respondent (M/s. Tripureshwari Agro Products Pvt. Ltd.) did not explicitly record arguments in the judgment. However, the court's decision implies that the respondent would have an alternative remedy once the Tribunal was established.
Sections Cited
Section 112, Section 109
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA AGARTALA
W.P.(C) No.124/2024
Union of India, represented by the Commissioner, Central Goods & Service Tax, 1st Floor, CGST Bhawan, Mantribari Road, P.O. Agartala, P.S. West Agartala, District: West Tripura, PIN-799 001
The Joint Commissioner, Central Goods & Service Tax, 1st Floor, CGST Bhawan, Mantribari Road, P.O.-Agartala, P.S. West Agartala, District: West Tripura, PIN-799 001
……… Petitioner(s).
V E R S U S
M/S. Tripureshwari Agro Products Pvt. Ltd., East Champamura, By-Pass, Tulakona Road, Khayerpur, Old Agartala, District-West Tripura, PIN:799 008
……… Respondent(s).
For Petitioner(s)
: Mr. Biplabendu Roy, Advocate,
For Respondent(s)
: Mr. Prabal Kumar Ghosh, Advocate
HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT Order
28/01/2026
Heard Mr. Biplabendu Roy, learned counsel for the petitioners and Mr. Prabal Kumar Ghosh, learned counsel appearing for the respondent.
In this Writ Petition, orders passed by the Appellate Authority under the CGST Act, 2017 has been challenged.
At the t
The judgment continues below.
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