HC Permits Petitioner Company to Approach GST Appellate Tribunal on or Before June 30, 2026

The Calcutta High Court allowed the petitioner company, Saha & Mondal Construction, to approach the GST Appellate Tribunal within the extended deadline of June 30, 2026.

Saha & Mondal Construction (petitioner) had filed the present writ petition in the Calcutta High Court, challenging an order dated December 14, 2023, passed by the tax authorities under Section 107 of the WBGST/CGST Act, 2017.

On June 26, 2023, the tax authorities had passed an adjudication order to the petitioner for the tax period of April 2018 to March 2019. The petitioner filed a writ petition in Calcutta High Court on the grounds that the GST Appellate Tribunal at that stage was yet to be constituted. Previously, in March 2024, the High Court had allowed the writ petition to proceed and granted interim protection to the petitioner. This protection restricted the authorities from taking coercive action against the petitioner if he/she deposited 20% of the disputed tax amount. The petitioner complied with this condition, and the interim order continued while the case remained pending.

When the court again heard the case, it noted a significant development: the GST Appellate Tribunal had now fully established itself and was now accepting appeals. Moreover, a government notification, dated September 17, 2025, extended the time limit until June 30, 2026, to file an appeal before the appellate tribunal challenging the order passed before April 01, 2026.

The court held, “Having regard thereto and noting that the time to file an appeal before the appellate tribunal for orders passed before 1st April, 2026 stands extended till 30th June, 2026 by virtue of the notification dated 17th September, 2025, in my view, it shall be prudent, at this stage, to permit the petitioner to approach the tribunal, noting that the petitioner has already deposited 20% of the tax in dispute and if such appeal is filed within the time stipulated under the notification dated 17th September, 2025.”

Considering the aforementioned changes and noting that the petitioner had already deposited 20% of the disputed tax, the Court allowed the petitioner to approach the GST Appellate Tribunal and held that if the petitioner successfully files an appeal within the extended deadline (i.e., on or before June 30, 2026), its case will be heard on its merits without requiring any additional deposit. Further directed the tax authorities not to take any coercive action against the petitioner until the appeal deadline expires.