2026 (6) TMI 304

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....rawal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing for the State respondents. The instant writ petition was preferred with the assertion that no Tribunal had been constituted under Section 109 of the 2017 Act, for preferring an appeal against orders passed under Sections 107 or 108 of the said Act. Counsel appearing for ....

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.... to which appeals may be filed before the Appellate Tribunal in respect of all cases, where the orders sought to be appealed have been communicated before 1st April, 2026. 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 ....

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.... limitation; (iii) while entertaining the writ petition, this Court directed the petitioner(s) to deposit certain amount. In case such amount is deposited by the petitioner(s), the same shall be treated as compliance of sub-section (8) of section 112 of the GST Act, for which the petitioner(s) shall furnish a certified copy of the interim order along with proof of deposit of such amount; ....