Writ petition is not maintainable as an alternate efficacious statutory

Writ petition is not maintainable as an alternate efficacious statutory appeal remains available before the functional GST Tribunal.

Issue

Whether a writ petition under Article 226 of the Constitution can be entertained to challenge an Order-in-Appeal when a functional GST Appellate Tribunal is available and the statutory limitation period for filing an appeal has not expired.

Facts

The petitioner filed a writ petition challenging an Order-in-Appeal dated December 3, 2025, which had been passed by the appellate authority under Section 107 of the GST Act.
The revenue department raised a preliminary objection, asserting that the petitioner had an alternate, efficacious statutory remedy to file an appeal under Section 112 before the GST Appellate Tribunal.
The GST Appellate Tribunal was fully functional and available to hear disputes at the time of the filings.
Under a specific statutory notification dated September 17, 2025, the timeline for filing appeals against orders communicated before April 1, 2026, was extended up to June 30, 2026.
Consequently, the petitioner still had time remaining within the limitation window to approach the Appellate Tribunal.

Decision

The High Court ruled in favor of the revenue and refused to entertain the writ petition.
It held that the contested Order-in-Appeal directly attracted the appellate jurisdiction of the Tribunal under Section 112.
It held that because the statutory remedy remained open to the petitioner until June 30, 2026, there was no justification to bypass the standard legal process.
It ruled that all the legal and factual grounds raised by the petitioner in the writ petition could be effectively urged before the Appellate Tribunal instead.
The Court dismissed the writ petition but preserved the petitioner’s liberty to prefer a regular statutory appeal under Section 112 on or before the June 30, 2026 deadline.

Key Takeaways

Exhaustion of Alternate Remedies: Writ courts will strictly decline to exercise their extraordinary jurisdiction under Article 226 if a functional, specialized statutory tribunal exists to hear the specific tax dispute.
Strict Adherence to Extended Deadlines: When notifications extend the limitation periods for filing tribunal appeals, taxpayers must utilize that specific window rather than attempting to route their challenges through a High Court writ.
Preservation of Merits for Tribunal: Dismissal of a writ petition on grounds of maintainability does not kill the case; it simply redirects the taxpayer to the correct forum where all arguments remain open for adjudication.

HIGH COURT OF GAUHATI

Chinmoy Saha

Union of India^*

Manish Choudhury, J.

WP (C) No.2467 of 2026

MAY 13, 2026

Ms. N. Upadhyay, Vinay Shraff, P. Das and Z. Islam, Advs. for the Petitioner. D.J. Das, Ld. Central Government Counsel, J.P. More, Ld. Counsel and S. Chetia, Ld. Sr. Standing Counsel for the Respondent.

ORDER

1. Heard Mr. V. Shraff, learned counsel through virtual mode along with Mr. Z. Islam, learned counsel for the petitioner; Mr. D.J. Das, learned Central Government Counsel for the respondent no. 1; and Mr. J.P. More, learned counsel on behalf of Mr. S. Chetia, learned Senior Standing Counsel, Central Goods and Services Tax Act for the respondent nos. 2 – 4.

2. The instant writ petition is preferred to assail an Order-in-Appeal dated 03.12.2025 passed by the first appellate forum under Section 107, Central Goods & Services Tax Act, 2017.

3. Mr. More, learned counsel appearing for the respondent CGST authorities has submitted that against the Order-in-Appeal, an appeal would lie under Section 112, Central Goods and Services Tax [CGST] Act, 2017 to the Appellate Tribunal and the same is ordinarily to be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. He has further submitted that the Appellate Tribunal under Section 112 of the CGST Act has started functioning at Guwahati since 23^rd January, 2026. It is also submitted that by a Notification dated 17.09.2025, it has been provided that all cases where the Order sought to be appealed against the assesse is communicated to the person preferring the appeal before 01.04.2026, the appeal can be preferred up to 30.06.2026.

4. For ready reference, the contents of the Notification bearing no. S.O. 4220[E] dated 17.09.2025 is herein below :-

MINISTRY OF FINANCE

[Department of Revenue]

NOTIFICATION

New Delhi, the 17^th September, 2025

S.O.4220[E].-In exercise of the powers conferred by sub-section [1] of Section 112 of the Central Goods and Services Tax Act, 2017 [12 of 2017], the Government, on the recommendations of the Council, hereby notifies the 30^th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against his communicated to the person preferring the appeal before the 1^st day of April, 2026 and all appeals in respect of order communicated on or after 1^st April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal.

[F. No. A-50/7/2025-GSTAT-DoR]

BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

5. The Order-in-Appeal in the instant case was passed on 03.12.2025 and as such, the remedy to prefer an appeal under Section 112, CGST Act is available to the petitioner till 30.06.2026. The grounds urged in this writ petition are, therefore, also available to be urged in an appeal preferred under Section 112, CGST Act.

6. In view of the fact that the appellate Tribunal is functioning as on date and the period of limitation is available up to 30.06.2026, the writ petition is not entertained, reserving the liberty to the petitioner to prefer the appeal under Section 112, CGST Act before Appellate Tribunal on or before 30.06.2026.