GST appeal rights after Tribunal appointments: writ on non-functional appellate remedy dismissed; petitioner told to file s.112 appeal.

A writ petition challenging maintainability in the context of non-functional GST appellate remedies was examined after the GST Appellate Tribunal had been constituted and its President and Members appointed. The HC held that, once the notified procedure for the Tribunal is in place and appointments have operationalised the Tribunal's functioning, continuation of the writ would serve no useful purpose. The HC therefore relegated the petitioner(s) to the statutory remedy under s.112 of the GST Act read with the relevant Central Government notification, permitting filing of an appeal before the GST Appellate Tribunal within the extended window specified therein, and disposed of the petition.

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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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