Iact Global Education Pvt Ltd And 2 Others Vs State of Uttar Pradesh And 3 Others
Date: January 11, 2026
Subject Matter
Petitioners May File Appeals Before Newly Constituted GST Appellate Tribunal, Limitation Waived
Summary
The Allahabad High Court has disposed of a writ petition, allowing petitioners to file appeals before the newly constituted GST Appellate Tribunal. The Court ruled that the appeals, previously pending due to the non-constitution of the Tribunal, shall be entertained without objection to limitation, provided they are filed by June 30, 2026. Any amount already deposited by petitioners as per previous court directions will be treated as compliance with the pre-deposit requirement for the appeal.
Summary of Facts and Dispute:
- Impugned Action: Petitioner(s) approached the High Court as the GST Appellate Tribunal, established under Section 112 of the GST Act, was not constituted, thereby preventing them from preferring appeals against orders passed under Sections 107 or 108 of the GST Act.
- Petitioner's Argument: The petitioner(s) sought relief from the High Court due to the absence of a functional statutory appellate forum for challenging orders, leading to their inability to exercise their right to appeal.
- Core Question of Law: Whether the High Court should entertain a writ petition or provide an alternative remedy when the statutory GST Appellate Tribunal is not constituted, preventing aggrieved parties from filing appeals, and what relief should be granted upon the Tribunal's subsequent constitution.
Key Legal Issues & Findings:
Functioning of GST Appellate Tribunal
The Court acknowledged the Central Government's actions, noting the constitution of the GST Appellate Tribunal via order dated 24.09.2025 and the appointment of its Members through Office Order No. 03/2025 dated 26.12.2025, with a request for them to join by 21.01.2026. The Central Government also issued a notification dated 24.04.2025, making rules for the Tribunal's procedure and functioning.
- Tribunal Constitution: The GST Appellate Tribunal is now constituted and its functioning is set in motion with the appointment of Presidents and Members.
- Procedural Rules: Rules for regulating the procedure and functioning of the Tribunal have been duly notified by the Central Government.
Ruling:
- Outcome: The writ petition is disposed of without delving into the validity or legality of the impugned orders, by permitting the petitioner(s) to prefer an appeal before the GST Appellate Tribunal.
- Directions: The petitioner(s) are permitted to file an appeal before the GST Appellate Tribunal by June 30, 2026. Such appeals, if filed within the stipulated period, shall be entertained without objection regarding limitation. Any amount previously deposited by the petitioner(s) as per High Court directions shall be treated as compliance with Section 112(8) of the GST Act's pre-deposit condition, upon furnishing a certified copy of the interim order and proof of deposit. The Registrar or officer of the Tribunal must intimate the petitioner(s) of any defects within three weeks of appeal filing, and defects must be cured within 30 days of intimation.
- Liberty: The appeal filed shall be decided in accordance with law on its own merits by the GST Appellate Tribunal.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, 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 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. 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-E-17092025266217 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.