HC Dismissed Petition Due to Availability of Alternative Remedy Before GSTAT

The High Court dismissed the writ petition, holding that an effective alternative remedy of appeal before the GST Appellate Tribunal is available.

R K Home Appliances filed the present petition against the Commissioner, state Tax and others in the High Court at Allahabad.

At the outset, the DR raised a preliminary objection regarding the maintainability of the writ petition. He submitted that the Central Government has now constituted the GST Appellate Tribunal by order dated 24.09.2025, and its Members have been appointed through Office Order No. 03/2025 dated 26.12.2025, directing them to join their respective benches by 21.01.2026.

He further submitted that the Central Government, under Section 111 of the GST Act, has already issued a notification dated 24.04.2025 framing rules for the procedure and functioning of the GST Appellate Tribunal. Therefore, the petitioner has an effective alternative remedy of filing an appeal before the GST Appellate Tribunal against the impugned order.

However, the AR for the petitioner did not dispute these facts.

Considering all the facts, the High court relied on earlier decisions of the Hon’ble Supreme Court and held that the petitioner has an effective alternative remedy available. Accordingly, the writ petition is dismissed on the ground of availability of such an alternative remedy.