Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal.

Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal.

Issue

• Whether a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act should be entertained when the GST Appellate Tribunal (GSTAT) has subsequently been operationalized via notification, providing an available alternative statutory remedy.

Facts

• The petitioner filed a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act, 2017.
• At the time the writ petition was initially filed, the GST Appellate Tribunal under Section 112 had not yet been constituted.
• Subsequently, the Department of Revenue issued a notification dated September 17, 2025, under Section 112(1) operationalizing the Appellate Tribunal and prescribing specific timelines for filing appeals.
• Under the notification, appeals against orders communicated before April 1, 2026, could be filed up to June 30, 2026, while orders communicated on or after April 14, 2026, required filing within three months.
• The State submitted that an alternative statutory appellate remedy was now available before the Appellate Tribunal.
• In light of the Tribunal’s operationalization, the petitioner sought leave to withdraw the writ petition with liberty to file an appeal under Section 112.

Decision

• Alternative Statutory Remedy Operationalized: The issuance of the notification dated September 17, 2025, operationalized the GST Appellate Tribunal and established clear statutory timelines for preferring appeals under Section 112.
• Non-Invocability of Writ Jurisdiction: Due to the active availability of the statutory appellate remedy before the Tribunal, the High Court declined to entertain the writ petition under Article 226.
• Disposal with Liberty: The writ petition was disposed of, granting the petitioner liberty to prefer an appeal before the GST Appellate Tribunal within the timeline prescribed in the notification.
• Outcome: Decided in favor of the Revenue.

Key Takeaways

• Exhaustion of Alternative Remedies: High Courts will refrain from exercising writ jurisdiction under Article 226 when an effective statutory appellate remedy before the GST Appellate Tribunal becomes available.
• Operationalization Timelines Under Section 112: Taxpayers must strictly monitor notifications operationalizing the GSTAT, as transitional provisions fix specific cut-off deadlines (e.g., June 30, 2026) for filing appeals against previously pending orders.
• Withdrawal with Liberty: Where a writ petition was filed due to the non-constitution of the GSTAT, courts will permit withdrawal while protecting the taxpayer’s liberty to approach the newly constituted Tribunal within statutory periods.