Allahabad HC Directs Taxpayers to Approach Newly Constituted Appellate Tribunal for Pending Cases [Read Order]

In a recent ruling, the Allahabad High Court disposed of a writ petition after noting that the Central Government had formally constituted the Goods and Services Tax Appellate Tribunals under Section 109 of the Central Goods and Services Tax Act (CGST), 2017.

The petitioner, Hanif Ahmad Thekedar, represented by Advocate Shubham Agrawal, approached the Court, contending that no Tribunal was available to hear appeals against orders passed under Sections 107 and 108 of the Act.

The respondent counsel pointed out that the Central Government had, by order dated 24.09.2025, constituted the GST Appellate Tribunals under Section 109 of the CGST Act, and members were appointed through Office Order dated 26.12.2025, with directions to join by 21.01.2026.

It was submitted that rules regulating the procedure and functioning of the Tribunal had been notified on 24.04.2025 under Section 111 of the Act. Counsel also pointed out Notification No. CG‑DL‑E‑17092025‑266217 dated 17.09.2025, which allowed appeals to be filed before the Tribunal up to 30 June 2026 for orders communicated before 1 April 2026.

The bench of Justice Dr. Yogendra Kumar Srivastava also took note of Notification No. CG‑DL‑E‑17092025‑266217 dated 17 September 2025, which allows taxpayers to file appeals before the Tribunal up to 30 June 2026 for orders communicated before 1 April 2026.

The court observed that the Tribunal’s functioning had now been set in motion, and the Court held that continuing the writ petition would serve no useful purpose. It therefore permitted the petitioner to file an appeal before the GST Appellate Tribunal within the notified period, directing that such appeals be entertained without objection on limitation grounds.

The Court further clarified that any amount deposited pursuant to its interim order would be treated as compliance with Section 112(8) of the CGST Act and instructed the Tribunal’s Registrar to notify the petitioner of any defects in the appeal within three weeks of filing, to be cured within 30 days.

The bench observed that “the petitioner(s) is/are permitted to prefer an appeal before the GST AppellateTribunal 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.”

Accordingly, the Court clarified that the appeal shall be adjudicated strictly in accordance with the law and decided on its own merits.

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