GSTAT Now Operational: Allahabad HC Directs Taxpayer to File Appeal Before by June 30

GSTAT Now Operational: Allahabad HC Directs Taxpayer to File Appeal Before by June 30

The Allahabad High Court delivered its judgement on a case titled Qmtraders vs. State of UP and Two Others’ on February 25, 2026. The petition was initially filed because the GST Appellate Tribunal at that point was not constituted, leaving taxpayers without a proper forum to challenge orders passed under Sections 107 and 108 of the Central Goods and Services Tax Act, 2017.

Later, the situation changed when the government constituted the GST Appellate Tribunal through an order dated September 24, 2025. Further, its members were appointed through an Office Order No. 03/2025 dated December 26, 2025, with directions to join their respective benches by January 21, 2026. Additionally, procedural rules for the Tribunal were issued through a notification dated April 24, 2025, under Section 111 of the GST Act.

Also Read
Karnataka High Court Restores EPFO Damages in PF Delay Case; Tribunal’s Rs. 25,000 Penalty Cut Set Aside

Accordingly, the Tribunal is now in operation; the Court observed that keeping the writ petition pending would serve no useful purpose. Therefore, without examining the legality or validity of the disputed orders, the Court disposed of the petition and directed the petitioner to appeal before the GST Appellate Tribunal, since the tribunal has now become operational.

The court has given the petitioner time until June 30, 2026, to file an appeal before the GSTAT under Section 112 of the GST Act, with instructions that no further relaxation in the time limit will be given if it misses the prescribed time limit. The Court also stated that any amount already deposited by the petitioner during the writ proceedings would be treated as compliance with the mandatory pre-deposit requirement under Section 112(8) of the CGST Act, provided the petitioner submits proof along with the interim order.

Also Read
ROC Slaps Penalty on Company and Directors for Failure to File Consolidated Financial Statements

At the end of the ruling, the Court directed that if any defects are found in the appeal, the Tribunal registry must inform the petitioner within three weeks, and the petitioner must rectify the defect within 30 days.