Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal 

Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal 

In a recent judgment, Hon’ble Supreme Court has declined to entertain a SLP against the decision of the Allahabad High Court whereby the High Court dismissed the appeal of the Petitioner against the order of the GST Appellate Authority in view of the constitution of GST Appellate Tribunal.

ABCAUS Case Law Citation:
5156 (2026) (05) abacus.in SC

The Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have also 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 Hon’ble High Court had 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 and therefore, against the impugned order, the petitioner had equally, efficacious alternative remedy of preferring an appeal before the GST Appellate Tribunal. As a result, the High Court had dismissed the appeal of the Petitioner.

Not satisfied with the judgment of the High Court, the Petitioner challenged it before the Hon’ble Supreme Court by way of filing a Special Leave Petition. However, the Apex Court dismissed the SLP with the following observations, “We find no good ground and reason to interfere with the impugned order …… passed by the High Court”

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