Allahabad High Court
DUKHBHANJAN PRASAD JAISWALversusSTATE OF U.P. AND 4 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
The writ petition is disposed, permitting the petitioner to prefer an appeal before the GST Appellate Tribunal up to 30 June 2026 and barring any limitation objection for such appeals.
Summary
The petitioner, Dukhbhanjan Prasad Jaiswal, filed a writ petition challenging the inability to appeal orders under sections 107 and 108 of the GST Act because the GST Appellate Tribunal had not been constituted under section 112. The High Court noted that the Central Government subsequently constituted the Tribunal and appointed its members, and also issued procedural rules under section 111. The Court declined to examine the validity of the earlier orders and instead directed that the petitioner may file an appeal before the Tribunal within the period up to 30 June 2026. It further ordered that any limitation objection would not be entertained for appeals filed within that period, and prescribed timelines for rectifying any defects in the appeal. Finally, the Court clarified that the appeal must be decided on its merits in accordance with law.
Issues considered
- Whether the High Court can entertain a writ petition when the GST Appellate Tribunal under section 112 is not yet constituted.
- Whether the petitioner may be permitted to prefer an appeal before the Tribunal despite the earlier lack of its constitution.
- Whether limitation objections can be barred for appeals filed within a specified transitional period.
Legislation cited
- Central Goods and Services Tax Act — s. 107, 108, 111, 112
Subjects
- GST
- Appellate Tribunal
- Section 112
- Section 107
- Section 108
- Limitation
- Writ Petition
- High Court jurisdiction
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 815 of 2024
Dukhbhanjan Prasad Jaiswal
.....Petitioner(s)
Versus
State Of U.P. And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Aushim Luthra, Utkarshni Singh,
Vaishali Rai
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.
3. 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.
4. 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.
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. 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:-
WTAX No. 815 of 2024
2
(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) 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;
(iv) it is made clear that the appeal shall be decided in
accordance with law on its own merits.
(Piyush Agrawal,J.)
January 22, 2026
samz
Digitally signed by :-
SYED AKHTARMOHAMMAD MEQDAD
High Court of Judicature at Allahabad
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