Mohd. Salman Vs State of U.P
Date: January 6, 2026
Subject Matter
Delayed GST Appeals Allowed as Tribunal Was Not Constituted, Waiving Limitation Period
Summary
The High Court allowed the petitioners to prefer appeals before the newly constituted GST Appellate Tribunal, setting aside objections regarding limitation period. This decision acknowledges the delay in the Tribunal's constitution and ensures that petitioners who approached the High Court due to its non-functional status are not prejudiced. Amounts previously deposited by petitioners per court directions will be treated as compliance with the statutory pre-deposit requirement for the appeal.
Summary of Facts and Dispute:
- Impugned Action: Writ petitions were filed before the High Court against orders passed under Sections 107 or 108 of the GST Act, due to the non-constitution of the GST Appellate Tribunal.
- Petitioner's Argument: The petitioners argued that they were compelled to approach the High Court because the GST Appellate Tribunal, as mandated by Section 112 of the GST Act, was not constituted, thereby denying them the statutory appellate remedy.
- Core Question of Law: Can petitioners prefer appeals before the newly constituted GST Appellate Tribunal, with a waiver of limitation, given its prior non-constitution, and how should amounts deposited under interim High Court orders be treated?
Key Legal Issues & Findings:
Constitution and Functioning of GST Appellate Tribunal
The Court, noting the recent constitution of the GST Appellate Tribunal and the appointment of its members, made the following observations:
Waiver of Limitation Period
The Court, in light of the administrative delay in constituting the Tribunal, provided directions to ensure that appellants are not disadvantaged:
Treatment of Previous Deposits
The Court clarified the treatment of amounts already deposited by the petitioners during the pendency of the writ petition:
Ruling:
- Outcome: The writ petition is disposed of, permitting the petitioner(s) to prefer an appeal before the GST Appellate Tribunal.
- Directions: The appeals, if preferred up to June 30, 2026, shall be entertained without objection to limitation. Any amounts deposited by the petitioner(s) as per previous court directions shall be treated as compliance with sub-section (8) of Section 112 of the GST Act. The Registrar of the GST Appellate Tribunal shall intimate petitioners regarding defects, which must be cured within 30 days.
- Liberty: The appeal shall be decided in accordance with law on its own merits.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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 (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-E17092025-266217 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.