Allahabad High Court

H AND V ADVANCED MATERIAL (INDIA) PVT LTDversusJOINT COMMISSIONER, GRADE-2(APPEAL)-IV AND 2 OTHERS

Decided: 5 May 2026
Bench: PIYUSH AGRAWAL

Holding

The Court directed the Additional Commissioner to decide the GST appeal within six months, effectively granting the mandamus relief.

Summary

H & V Advanced Material (India) Pvt Ltd filed a writ petition in the Allahabad High Court seeking a mandamus directing the Additional Commissioner, Grade‑2 (Appeal) to decide GST Appeal No. 029/2018 under Section 129(3) of the Central Goods and Services Tax Act, 2017. The petitioner alleged undue delay in the adjudication of the appeal. The Court noted that there was no substantive controversy requiring detailed adjudication and that the petition could be disposed of by a simple direction. It ordered the respondent to decide the appeal by a reasoned order within six months of producing a certified copy of the judgment, after hearing the parties. The direction is to be complied with expeditiously unless another legal impediment exists. Consequently, the writ petition was disposed of with the said direction.

Issues considered

Whether a writ of mandamus can be issued to compel the Additional Commissioner to decide a GST appeal within the period prescribed under Section 129(3) of the GST Act, 2017.
Whether the delay in deciding the appeal warrants judicial intervention.

Legislation cited

Central Goods and Services Tax Act, 2017 — s. 129(3)

Subjects

GST
Section 129(3)
mandamus
writ petition
tax appeal
administrative delay
High Court

Judgment

                                                    HIGH COURT OF JUDICATURE AT ALLAHABAD

                                                                WRIT TAX No. - 2199 of 2026

                                    H And V Advanced Material (India) Pvt Ltd
                                                                                                            .....Petitioner(s)
                                                                            Versus
                                    Joint Commissioner, Grade-2(Appeal)-Iv And 2 Others
                                                                                                          .....Respondent(s)

                                    Counsel for Petitioner(s)                                :    Gaurav Dwivedi
                                    Counsel for Respondent(s)                                :    A.S.G.I., C.S.C.

                                    Court No. - 7
                                                            HON'BLE PIYUSH AGRAWAL, J.

                                    Heard learned counsel for the petitioner and learned Additional Chief Standing
                                    Counsel for State.

                                    Learned counsel for the petitioner is permitted to correct the nomenclature of
                                    respondent no. 1 as Additional Commissioner, Grade -2, (Appeal) instead of Joint
                                    Commissioner, Grade -2 (Appeal) during course of the day.

                                    The present writ petition has been filed for mandamus directing respondent no.
                                    1/Additional Commissioner, Grade -2, (Appeal) to decide Appeal No. 029/2018,
                                    under Section 129 (3) of GST Act,2017, within a stipulated period as fixed by this
                                    Hon'ble Court.

                                    Learned Additional Chief Standing Counsel has no objection to the said prayer made
                                    by the counsel for the petitioner.

                                    No useful purpose would be served by keeping this petition pending in view of the
                                    order, which the Court proposes to pass hereunder.

                                    Without entering into the controversy involved in the writ petition, the writ petition is
                                    disposed of with direction to respondent no. 1 to decide the Appeal No. 029/2018,
                                    under Section 129 (3) of GST Act,2017, by reasoned and speaking
                                    order, expeditiously, preferably within a period of six months from the date of
                                    producing a certified copy of this order before the concerned authority, after hearing
                                    the parties concerned, in accordance with law provided there is no other legal
                                    impediment.



                                    May 6, 2026
                                    Rahul Dwivedi/-
                                                                                                       (Piyush Agrawal,J.)




Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad

Continue reading with your account

Checking your session…