Allahabad High Court
M/S P P SUPARI TRADERSversusSTATE OF U.P. AND 3 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The petition is disposed, permitting the petitioner to prefer an appeal before the GST Appellate Tribunal under section 112, subject to compliance with the deposit requirement.
Summary
M/S P P Supari Traders filed a writ petition before the Allahabad High Court challenging the non‑constitution of the GST Appellate Tribunal for hearing appeals under sections 107 and 108 of the GST Act. The Court noted that the Central Government had subsequently constituted the Tribunal and issued procedural rules under section 111. It held that, with the Tribunal now in place, there was no merit in keeping the petition pending. The Court directed the petitioner to deposit the amount prescribed under sub‑section (8) of section 112 and permitted the filing of an appeal before the Tribunal up to 30 June 2026, without raising limitation objections. It also laid down procedural timelines for curing any defects in the appeal and clarified that the appeal would be decided on its merits. Consequently, the writ petition was disposed with these directions.
Issues considered
- Whether the writ petition should be entertained despite the prior non‑constitution of the GST Appellate Tribunal
- Whether the petitioner may file an appeal before the newly constituted Tribunal under section 112 of the GST Act
- Whether the deposit requirement under sub‑section (8) of section 112 is satisfied by the amount directed by the Court
Legislation cited
- Central Goods and Services Tax Act, 2017 (CGST Act) — s. 107, 108, 111, 112
Subjects
- GST
- Appellate Tribunal
- Section 112
- writ petition
- limitation
- deposit requirement
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 663 of 2025
M/S P P Supari Traders
.....Petitioner(s)
Versus
State Of U.P. And 3 Others
.....Respondent(s)
Counsel for Petitioner(s) : Aloke 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. 663 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 16, 2026
Rahul Dwivedi/-
Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad
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