Allahabad High Court

M/S L.D.GOYAL STEELS PVT.LTD.versusSTATE OF U.P. AND 2 OTHERS

Decided: 6 May 2026
Bench: ROHIT RANJAN AGARWAL

Holding

The writ petition is disposed with directions permitting the petitioner to prefer an appeal before the GST Appellate Tribunal, extending the filing period and treating the deposited amount as compliance with Section 112(8).

Summary

M/s L.D. Goyal Steels Pvt. Ltd. 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 had subsequently constituted the Tribunal and issued procedural rules under Section 111 of the CGST Act. The Court directed that the petitioner could file an appeal under Section 112 of the CGST Act and the relevant notification, extending the filing period to June 30, 2026, and waiving any limitation objections for appeals filed within that time. The Court also treated the amount deposited during the writ proceedings as compliance with the deposit requirement of Section 112(8). Further procedural directions were given for defect removal and verification of the appeal. The writ petition was disposed with these directions, without addressing the merits of the original GST orders.

Issues considered

Whether the writ petition can be entertained despite the non‑existence of a GST Appellate Tribunal at the time of filing
Whether the limitation period for filing an appeal under Section 112 of the CGST Act can be extended
Whether the deposit made during the writ petition satisfies the requirement of Section 112(8) of the CGST Act

Legislation cited

CGST Act — s. 107, 108, 111, 112

Subjects

GST
CGST Act
Section 112
Section 107
Section 108
Section 111
GST Appellate Tribunal
writ petition
limitation period
deposit requirement

Judgment

HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 472 of 2023

M/S L.D.Goyal Steels Pvt.Ltd.
.....Petitioner(s)
Versus

State Of U.P. And 2 Others
.....Respondent(s)

Counsel for Petitioner(s) : Shubham Agrawal
Counsel for Respondent(s) : C.S.C

Court No. - 9
HON'BLE ROHIT RANJAN AGARWAL, 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.

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. 472 of 2023
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

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