2026 (1) TMI 1661

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....l for the parties. 2. The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act. Now, the Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have been appointed vide Office O....

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....tition is disposed of with the following directions:- (i) 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. (ii) in case the appe....