Allahabad High Court
M/S GOPAL JEE NAMKEENversusUNION OF INDIA AND 4 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The petition is disposed, permitting the petitioner to prefer an appeal before the GST Appellate Tribunal and treating the deposit as compliance with Section 112(8).
Summary
M/s Gopal Jee Namkeen filed a writ petition challenging the inability to appeal GST orders because the GST Appellate Tribunal had not yet been constituted. The High Court noted that the Central Government subsequently constituted the Tribunal and issued procedural rules under Section 111 of the GST Act. The Court held that, with the Tribunal now functional, the writ petition serves no purpose and directed the petitioner to prefer an appeal before the Tribunal, permitting it even if filed after the usual limitation period, provided the required deposit under Section 112(8) is made. The Court also set timelines for the Tribunal to notify any defects in the appeal and for the petitioner to cure them. The appeal shall be decided on its merits, and the writ petition was disposed with these directions.
Issues considered
- Whether the writ petition should be entertained when the GST Appellate Tribunal has been constituted after the petition was filed
- Whether the petitioner may prefer an appeal before the GST Appellate Tribunal despite the limitation period
- Whether compliance with the deposit requirement under Section 112(8) of the GST Act suffices for the petitioner's eligibility to appeal
Legislation cited
- CGST Act — s. 107, 108, 111, 112
Subjects
- GST
- Appellate Tribunal
- Section 112
- Section 111
- writ petition
- limitation period
- deposit requirement
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 122 of 2024
M/S Gopal Jee Namkeen
.....Petitioner(s)
Versus
Union Of India And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Aditya Gupta, Harsh Vardhan Gupta
Counsel for Respondent(s) : A.S.G.I., C.S.C., Krishna Ji Shukla
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
1. Heard learned counsel for the petitioner and learned ACSC for the
State - respondents.
2. 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.
4. 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.
5. While entertaining the writ petition, the petitioner(s) was directed to
deposit certain amount, in addition to the amount paid under sub-section
(6) of section 107 of the GST Act, which might have been complied with
by the petitioner(s). For entertaining an appeal, sub-section (8) of section
112 of the CGST Act contemplates condition for depositing certain
WTAX No. 122 of 2024
2
amount as prescribed in clauses (a) & (b) thereon.
6. In view of the aforesaid facts & circumstances of the case, without
entering into the validity and legality of the impugned orders, the writ
petition is disposed of with the following directions:-
(i) the petitioner(s) is/are permitted to prefer an appeal before
the GST Appellate Tribunal as contemplated under section 112
of the GST Act as well as under the notification issued by the
Central Government i.e. Notification No. CG-DL-E-17092025-
266217 dated 17.9.2025, up to the period of June 30, 2026.
(ii) in case the appeal is preferred within the aforesaid period as
referred herein above, the same shall be entertained without
raising any objection with regard to the limitation;
(iii) while entertaining the writ petition, this Court directed the
petitioner(s) to deposit certain amount. In case such amount is
deposited by the petitioner(s), the same shall be treated as
compliance of sub-section (8) of section 112 of the GST Act,
for which the petitioner(s) shall furnish a certified copy of the
interim order along with proof of deposit of such amount;
(iv) the Registrar of the GST Appellate Tribunal or the Officer
appointed for verification of appeal shall intimate the
petitioner(s) for removing the defects, if any, within a period of
three weeks from the date of preferring the appeal and the
defects, if any, shall be cured/removed by the petitioner(s)
within a period of 30 days from the date of intimation of such
defects;
(v) it is made clear that the appeal shall be decided in
accordance with law on its own merits.
(Piyush Agrawal,J.)
January 14, 2026
Rahul Dwivedi/-
Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad
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