Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration

By | August 13, 2026
0 Comment

Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration

Assessee Relegated to Functional GST Appellate Tribunal for Priority Hearing and Interim Relief Consideration

Issue

Whether a writ petition or Special Leave Petition (SLP) challenging an adjudication order should be entertained on merits by higher courts when the GST Appellate Tribunal (GSTAT) has been constituted and made functional.

Facts

  • The assessee originally filed a writ petition before the High Court due to the non-constitution of the GST Appellate Tribunal to challenge an order of the appellate/revisional authority.
  • Subsequent to the writ filing, the Central Government constituted the GST Appellate Tribunal, appointed Presidents and Members, and notified functional and procedural rules.
  • The High Court disposed of the writ petition without entering into the merits, relegating the assessee to the statutory appellate remedy under Section 112 with liberty to file an appeal up to June 30, 2026, without limitation objections.
  • The assessee filed a Special Leave Petition (SLP) before the Supreme Court against the High Court’s decision to relegate the matter to the Tribunal.
  • The matter was at a final stage when previously pending before the High Court, leading the assessee to seek urgent intervention and interim relief.

Decision

  • The Supreme Court held that the GST Appellate Tribunal has been constituted to lessen the load on High Courts and has now become functional.
  • The SLP was disposed of, directing the assessee to approach the functional GST Appellate Tribunal under Section 112.
  • Liberty was granted to the assessee to mention the matter before the President of the GST Appellate Tribunal for registration, numbering of the case, and urgent consideration of interim relief.
  • Given that the Tribunal has recently become functional and the case was at a final stage before the High Court, the Supreme Court expressed that the President of the Tribunal may exercise discretion for a priority hearing.

Key Takeaways

  • Functional GSTAT as Primary Appellate Forum: With the operationalization and appointment of members to the GST Appellate Tribunal, High Courts and the Supreme Court will relegate tax disputes to the statutory tribunal rather than entertaining writs/SLPs on merits.
  • Mechanism for Urgent/Interim Relief: Taxpayers relegated from writ courts can approach the President of the GST Appellate Tribunal for quick registration and early consideration of interim stay applications.
  • Priority Hearing Discretion: Matters that were already at an advanced stage in High Courts before GSTAT’s operationalization may be granted priority hearings at the Tribunal’s discretion.
SUPREME COURT OF INDIA
I.P. Roadlines India Ltd.
v.
State of Uttar Pradesh
Ahsanuddin Amanullah and Sheel Nagu, JJ.
SPECIAL LEAVE PETITION (CIVIL) Diary No(s).19942 OF 2026†
JULY  8, 2026
Brijesh Jauhari, Ms. Malik Ifshana, Aayushman Jauhari, Harsh Mahan Jauhari, Advs. and Towseef Ahmad Dar, AOR for the Petitioner.
ORDER
1. Heard learned counsel for the petitioner.
2. Delay condoned.
3. The petitioner is aggrieved by the impugned order dated 16.01.2026 passed by the High Court of Judicature at Allahabad in I P Roadlines India Ltd. v. State of UP (Allahabad)/Writ Tax No.1142 of 2024, by which the High Court has not interfered in the matter on the ground that now the GST Appellate Tribunal has started functioning and the matter is required to be considered by the said Appellate Tribunal.
4. However, learned counsel for the petitioner submitted that as per the latest material available on the website of the GST Appellate Tribunal, the same has not yet fully functional for the reason that the cases have not even been registered/numbered.
5. Having regard to the aforesaid and taking into consideration the fact that, the GST Appellate Tribunal has specifically been constituted to lessen the load of the High Court in such matters for a specific purpose and the same has become functional, we expect that the same would start functioning fully also.
6. Accordingly, the Special Leave Petition stands disposed of with liberty to the petitioner to mention the matter before the President of the GST Appellate Tribunal for not only registering/numbering the case but also to take up the matter and if required, at least hear it for the purpose of any interim relief which the petitioner may require.
7. We are conscious that the GST Appellate Tribunal because of its recent constitution and functioning, may be overloaded but in the peculiar facts and circumstances of the present case, when the matter was at the final stage before the High Court, we find it to be an appropriate case where a discretion for priority hearing of the case of the petitioner is required to be exercised. We have no doubt that the President of the GST Appellate Tribunal would take appropriate action in the matter, if the matter is so mentioned.
8. Pending application(s), if any, shall also stand disposed of.