GST Update

Desk of CA. Praveen Sharma – 918 Series (CAPS)

Allahabad High Court in the case of Hind Timber Merchant

The High Court heard the writ petition because earlier appeals under GST could not be filed due to the non-constitution of the GST Appellate Tribunal.

The writ petition was entertained only since the statutory appellate remedy under Sections 107 and 108 was not available at the relevant time.

The Central Government has now constituted the GST Appellate Tribunal by appointing its President and Members.

The procedural rules for the functioning of the GST Appellate Tribunal have also been notified.

Since the Tribunal is now operational, the Court held that continuation of writ proceedings is no longer required.

Any additional amount deposited by the petitioner under interim orders of the Court will be treated as a valid pre-deposit for filing the appeal.

The petitioners have been granted liberty to file their appeals before the GST Appellate Tribunal up to 30 June 2026.

No objection on the ground of limitation shall be raised by the department for such appeals.

The GST Appellate Tribunal shall process the appeals in accordance with law, allow removal of defects within prescribed time, and decide the matter independently on merits.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS