Allahabad High Court
M/S ANAND TYRE HOUSEversusSTATE OF UTTAR PRADESH AND 2 OTHER
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The writ petition is disposed, permitting the petitioner to prefer an appeal before the GST Appellate Tribunal with the specified procedural directions.
Summary
M/S Anand Tyre House filed a writ petition before the Allahabad High Court seeking relief because the GST Appellate Tribunal had not been constituted, preventing it from filing an appeal under sections 107 or 108 of the GST Act. The Court noted that the Central Government had subsequently constituted the Tribunal and issued procedural rules under section 111 of the GST Act. It held that, in view of the Tribunal’s formation, there was no purpose in keeping the matter pending before the Court. The petition was therefore disposed, with directions permitting the petitioner to prefer an appeal before the GST Appellate Tribunal up to 30 June 2026, treating any deposit made as compliance with section 112(8), and providing timelines for curing any defects in the appeal. The appeal shall be decided on its merits without limitation objections.
Issues considered
- Whether the writ petition should be entertained when the GST Appellate Tribunal has been constituted.
- Whether the petitioner may be allowed to prefer an appeal before the GST Appellate Tribunal despite the earlier limitation.
- Whether the deposit directed by the Court satisfies the requirement of section 112(8) of the GST Act.
Legislation cited
- CGST Act — s. 107, 108, 111, 112
Subjects
- GST
- Appellate Tribunal
- writ petition
- section 112
- limitation
- deposit
- high court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 4301 of 2025
M/S Anand Tyre House
.....Petitioner(s)
Versus
State Of Uttar Pradesh And 2 Other
.....Respondent(s)
Counsel for Petitioner(s) : Sarthak Singh, Vimlesh Kumar
Counsel for Respondent(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, 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. 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
amount as prescribed in clauses (a) & (b) thereon.
WTAX No. 4301 of 2025
2
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 30, 2026
Amit Mishra
Digitally signed by :-
AMIT KUMAR MISHRA
High Court of Judicature at Allahabad
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