Allahabad HC disposes GST appeals as functioning of GST Tribunal put to motion

Allahabad High Court disposes GST appeals observing that the functioning of GST Appellate Tribunal are put to motion

Allahabad High Court disposes GST appeals observing that 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, it indicates the functioning of GST Appellate Tribunal are put to motion

ABCAUS Case Law Citation:
4982 (2026) (01) abcaus.in HC

In The instant case, the writ petition was entertained by the Hon’ble High Court in 2020 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.

However, in the recent listing, the Hon’ble High Court observed that 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.

The High Court further noted that 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.

While hearing the Petition, the Hon’ble High Court opined that 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 the High Court.

Accordingly, the Hon’ble High Court disposed off the writ petition with the permission to the appellant to prefer an appeal before the GST Appellate Tribunal up to the period of June 30, 2026 and in case the appeal is preferred within the aforesaid period, the same shall be entertained by the Tribunal without raising any objection with regard to the limitation.

It was also directed that deposit of any amount made in pursuance of the direction of the High Court, if any shall be treated as compliance of subsection (8) of section 112 of the GST Act.

Lastly, the Hon’ble High Court ordered that 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.

Download Full Judgment Click Here >>

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment