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of <h1>GST appeal rights after Tribunal appointments: writ on non-functional appellate remedy dismissed; petitioner told to file s.112 appeal.</h1> A writ petition challenging maintainability in the context of non-functional GST appellate remedies was examined after the GST Appellate Tribunal had been ... Maintainability of petition - constitution of GST Tribunals and the Members have been appointed - HELD 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 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-17092025-266217 dated 17.9.2025, up to the period of June 30, 2026 - petition disposed off. The writ petition was entertained because the GST Appellate Tribunal under section 112 of the GST Act was not constituted to hear appeals against orders under sections 107 or 108. Subsequently, the Central Government constituted the GST Tribunals (order dated 24.09.2025) and appointed Members (Office Order No. 03/2025 dated 26.12.2025), and, under section 111 of the CGST Act, issued rules by notification dated 24.04.2025 regulating procedure and functioning. As the Tribunal's functioning has been set in motion, 'no useful purpose will be served in keeping the matter pending.' Without examining the 'validity and legality of the impugned orders,' the petition was disposed of with directions: (i) permission to file an appeal before the GST Appellate Tribunal under section 112 and Notification No. CG-DL-E-17092025-266217 dated 17.9.2025 up to June 30, 2026; (ii) if filed within that period, the appeal shall be entertained 'without raising any objection with regard to the limitation'; (iii) any amount earlier deposited pursuant to interim directions, in addition to section 107(6), shall be treated as compliance with section 112(8), upon filing a certified copy of the interim order and proof of deposit; and (iv) defect intimation within three weeks and cure within 30 days. The appeal must be decided on merits 'in accordance with law.'
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