TaxTMI 
TaxTMI 
Courts have often held that writ petitions cannot be preferred under Section 112 read with Section 109 in view of filing of appeals before Appellate Tribunal in absence of such Tribunal not being functional.
Since alternate remedy is available under the Act and Government has already issued an order dated 03.12.2019 for extension of limitation for filing appeal before the Tribunal, courts have held that appellant should wait for the appeal to be filed.
Following judicial pronouncements are relevant in this regard:
InLaxmidhar Barik Versus Joint Commissioner of State Tax (Appeal), CT and GST territorial Range, Balasore and Another - 2025 (1) TMI 1836 - ORISSA HIGH COURT, where assessee filed writ petition against appellate order affirming penalty order pursuant to detention of goods of assessee, as Tribunal had not been constituted, stay was granted to assessee till constitution of Tribunal. There is no provision to require petitioner to deposit any sum in respect of imposition of penalty, entirely disputed by him in a situation where he cannot prefer and prosecute appeal as Tribunal has not been constituted.
An unconditional stay was also granted in Balaram Halder Versus The State of West Bengal & Ors. - 2025 (1) TMI 1199 - CALCUTTA HIGH COURT. [Also see: Amit Kumar Singh Versus The Assistant Commissioner of State Tax, Cossipur Charge & Ors. - 2024 (7) TMI 165 - CALCUTTA HIGH COURT ; Jaskaran Lunawat Versus State of West Bengal & Ors. - 2024 (1) TMI 571 - CALCUTTA HIGH COURT ; M/s. Usha Martin Limited Versus Commissioner of Central Excise & Service Tax, Jamshedpur - 2023 (5) TMI 719 - CESTAT KOLKATA]
In Shampoorji Pallonji Energy Integrated Solutions Pvt. Ltd., S.P. Armada Oil Exploration Pvt. Ltd. Versus Union of India - 2024 (12) TMI 1003 - BOMBAY HIGH COURT, A classification made by petitioner was accepted by first appellate authority under Heading No. 9973 but department could not challenged appellate authority's order as Tribunal was not functioning. Another show cause notice was issued by department again insisting that petitioner should have classified its service under Heading No. 9988, it was held that was to be adjudicated but not to be disposed of by making a final order until order of appellate authority was set aside or stayed.
In M/s GOODLUCK INDIA LIMITED Versus UNION OF INDIA & ORS. - 2025 (2) TMI 248 - GUJARAT HIGH COURT, assessee challenged the appellate order issued under section 107 by way of a writ petition which could not be entertained in view of the alternate remedy available to assessee under section 112 of the CGST Act, 2017. The appellate order demanded to pre-deposit 25% of disputed tax amount to prefer an appeal before Appellate Tribunal. The court denied to entertain the writ as alternate remedy was available and held that issue of pre-deposit could be considered by the Tribunal [Also see:
- M/s HIGH TECH ECOGREEN CONTRACTORS LLP (FORMERLY M/s HITECH CONSTRUCTION) Versus THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELIGENCE (DGGI), GUWAHATI, THE ADDITIONAL COMMISSIONER, CGST AND CENTRAL EXCISE, GUWAHATI, THE COMMISSIONER (APPEALS), CGST AND CENTRAL EXCISE AND CUSTOMS, GUWAHATI - 2025 (2) TMI 1093 - GAUHATI HIGH COURT
- M/s. Eff-Tech Infraengineers Versus State Of Chhattisgarh, Joint Commissioner (Appeals) Of Chhattisgarh State Tax (GST), The Assistant Coimmissioner, Chhattisgarh State Tax Raipur. - 2024 (12) TMI 439 - CHHATTISGARH HIGH COURT
- D.N. Polymers Versus Union of India & Ors. - 2024 (12) TMI 1286 - BOMBAY HIGH COURT
- M/s. Team Computer Private Limited. Versus Union Of India & Ors. - 2024 (8) TMI 1499 - DELHI HIGH COURT
- M/s. Balaji Cotton Corporation Versus Commissioner of State Tax. Commissionerate of CT & GST, Cuttack & others - 2025 (1) TMI 250 - ORISSA HIGH COURT
- M/s. Maa Tarini Traders, M/s. Sura Construction, M/s. Smt. Amulu Patro, M/s. The National Small Industries Corporation Limited, Ashish Mohanty, M/s. V.S.T. Tillers Tractors Limited, Niranjan Pradhan Versus State of Odisha & Others, Joint Commissioner of State Tax, & Another, Chief Commissioner of C.T. & G.S.T., Odisha, Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance & Others, C.T. & G.S.T. Officer, Cuttack-I - 2024 (2) TMI 1421 - ORISSA HIGH COURT
- M/s Ganpati Motors Versus Chief Commissioner, Central GST and Central Excise, Ranchi Zone, Patna, Bihar, Additional Commissioner (Appeals), CGST and CX, Patna and Assistant Commissioner, CGST and CX, Vaishali Division, Vaishali - 2024 (12) TMI 1181 - PATNA HIGH COURT
- Made Easy Education Private Limited Versus The Assistant Commissioner of State Tax, Baruipur Charge & Ors - 2025 (1) TMI 199 - CALCUTTA HIGH COURT
- M/s Maa Sunaina Construction Private Limited Versus The Union of India through the Secretary New Delhi, The State of Bihar through the Principal Secretary Cum Commissioner, The Assistant Commissioner State Tax, The Additional Commissioner Patna - 2025 (1) TMI 120 - PATNA HIGH COURT
- Vikas Laboratories Private Limited Versus Union of India and Ors. - 2024 (6) TMI 1254 - BOMBAY HIGH COURT
- M/s Shiv Enterprises Versus Union of India and Others - 2024 (2) TMI 898 - PATNA HIGH COURT
- M/s Billion Polycraft Pvt. Ltd. Versus Union of India and Others - 2024 (2) TMI 993 - PATNA HIGH COURT.
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