GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]

The Allahabad High Court held that once the GST Appellate Tribunal ( GSTAT ) has been constituted and functions, pending writ petitions filed due to its non-availability should not be kept pending.

The Court directed to file a statutory appeal and also said that any interim deposit made during the pendency of the writ petition shall be treated as pre-deposit under Section 112(8).

M/s MSA Steel and Alloys Pvt. Ltd. filed a writ petition before the High Court since the GSTAT under Section 112 of the GST Act was not constituted at the relevant time and making it not possible to prefer a second appeal against the orders passed under Sections 107/108 of the GST Act.

The Court said 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 this Court.”

The bench had directed the petitioner to deposit a certain amount in addition to the amount already paid under Section 107(6).

Accordingly, Justice Piyush Agarwal disposed of the writ petition directing the petitioner to file an appeal before GSTAT up to 30 June 2026.

The court clarified that if the appeal is filed within this period, it shall be entertained without raising limitation objections.

Additionally, the bench directed that the interim amount deposited if any made during the writ as per the directions of High Court’s shall be treated as compliance with the pre-deposit requirement under Section 112(8).

However, it shall be subject to the petitioner furnishing a certified copy of the interim order along with proof of deposit.

The Court also directed the GSTAT Registry to intimate defects, if any, within three weeks of filing, and allowed the petitioner 30 days to cure such defects.

Accordingly the petition was disposed of.

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