2025 (12) TMI 1126

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....as been dismissed, vide order dated 08.10.2024 passed by the Additional Commissioner Grade-2, (Appeal)- 3, State Tax, NOIDA. 3. Initially, for reason of GST Tribunal not constituted and presently for reason of that Tribunal not made functional, the petitioner has not been able to avail his statutory remedy to file second appeal before the Tribunal, as provided under Section 112 of the U.P. GST Act, 2017. 4. The non-constitution of the Tribunal and the fact it has yet not become functional is not attributable to the petitioner or the citizenry who may approach such Tribunal, once constituted and made functional. 5. At the same time, the respondent State is cognizant of the difficulty arising for reason of the GST Tribunal not consti....

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....ration. The schedule for filing is as follows: Table Sl. No. Period of filing appeal in Form APL-01 or APL-03 under section 107 of the Act or issuance of notice in Form RVN-01 in terms of section 108 of the Act Period during which the appeal under section 112 of the Act before the GSTAT may be filed 1 Such orders of the Appellate authorities or revisional authorities sought to be appealed before the appellate tribunal where the Appeal in Form GST APL-01 or GST APL- 03 or notice in Form GST RVN- 01 filed or, as the case may be, issued on the common portal on or before 31.01.2022 Period commencing on 24.09.2025 and ending on 31.10.2025 or any date succeeding such date being not later than 30.06.2026 2 Such orders of....

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....GST RVN- 01 filed or, as the case may be, issued on the common portal on or after 01.06.2024 but on or before 31.03.2026 Period commencing on 01.02.2026 or any date succeeding such date being not later than 30.06.2026 7. In view of the above, in terms of the Notification dated 17.09.2025 (extracted above), the petitioner has been granted time till 1 April 2026 to file second appeal against the first appeal order dated 08.10.2024. 8. Besides that legislative step, administrative step has been taken by the CBIC. According to the User Advisory (extracted above), the petitioner has time to file that second appeal between 01.01.2026 to 31.01.2026 and in any case not later than 30.06.2026. 9. In view of such legislative and administra....