2026 (7) TMI 1510

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..... YOGENDRA KUMAR SRIVASTAVA, J. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Vidya Kant Shukla, learned Standing Counsel appearing for the State respondents. The present petition has been filed seeking to assail the order dated 09.12.2024 passed by the respondent no.2, the Additional Commissioner, Grade-II (Appeals), Judicial Division, State Tax, Aligarh in Appeal No....

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....25 making rules for regulating the procedure and functioning of the GST Appellate Tribunals. It is further pointed out that in exercise of powers under Section 112(1) of the Central Goods and Services Tax Act, 2017, the Central Government has issued a Notification No. CG-DL-E-17092025-266217 dated 17.9.2025, notifying 30th June, 2026, as the date, up to which appeals may be filed before the App....

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....rmitted 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 read with Notification No. CP-DL-E-30062026-273941 dated 30.06.2026, up to the period of 31st July 2026. (ii) in case the appeal is preferred within th....