Allahabad High Court
STATE OF UP AND ANOTHERversusADDITIONAL COMMISSIONER AND ANOTHER
- Decided
- Bench
- ROHIT RANJAN AGARWAL
Holding
The Court permitted the petitioners to prefer an appeal before the GST Appellate Tribunal up to 30 June 2026, treating any deposited amount as compliance with sub‑section (8) of section 112 and waiving limitation objections for appeals filed within that period.
Summary
The State of Uttar Pradesh and another filed a writ petition challenging the non‑constitution of the GST Appellate Tribunal under section 112 of the GST Act, which prevented them from preferring an appeal against orders under sections 107 and 108. The Court noted that the Central Government had subsequently constituted the Tribunal and issued procedural rules under section 111 of the CGST Act. It observed that the petitioners had been directed to deposit a sum as required by sub‑section (8) of section 112 and that the deposit, if made, would satisfy that condition. The Court therefore disposed of the writ petition by permitting the petitioners to prefer an appeal before the GST Appellate Tribunal up to 30 June 2026, treating any deposit as compliance, and laid down procedural timelines for defect‑removal. The appeal, if filed within the stipulated period, shall be entertained without limitation objections and decided on its merits.
Issues considered
- Whether the writ petition should be dismissed in view of the subsequent constitution of the GST Appellate Tribunal.
- Whether the petitioners may be allowed to prefer an appeal under section 112 of the GST Act despite the earlier direction to deposit a sum.
- Whether the limitation period for filing the appeal can be waived for petitions filed within the specified window.
Legislation cited
- CGST Act — s. 107, 108, 111, 112
Subjects
- GST
- Appellate Tribunal
- Section 112
- Section 107
- Section 108
- Section 111
- writ petition
- limitation
- deposit requirement
- Central Government notification
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 1258 of 2024
State Of UP And Another
.....Petitioner(s)
Versus
Additional Commissioner And Another
.....Respondent(s)
Counsel for Petitioner(s) : Alok Kumar Tripathi, C.S.C., Ravi
Shanker Pandey
Counsel for Respondent(s) : Shubham Agrawal
Court No. - 9
HON'BLE ROHIT RANJAN AGARWAL, J.
1. Heard learned counsel for the parties.
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.
3. Now, the Central Government, vide order dated 24.09.2025, has
constituted the GST Tribunals and the 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 CGST Act, issued notification dated 24.04.2025 making rules
for regulating the procedure and functioning of the GST Appellate
Tribunal.
5. 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.
6. While entertaining the writ petition, the petitioner(s) was directed to
deposit certain amount, in addition to the amount paid under sub-section
WTAX No. 1258 of 2024
2
(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
amount as prescribed in clauses (a) & (b) thereon.
7. 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.
(Rohit Ranjan Agarwal,J.)
May 7, 2026
Shekhar
Digitally signed by :-
SHASHI SHEKHAR PANDEY
High Court of Judicature at Allahabad
Checking your session…