Writ Petition Disposed After GST Appellate Tribunal Became Operational:

The Gauhati High Court on 13 May declined to entertain a writ petition challenging an appellate order passed under the CGST Act after noting that the GST Appellate Tribunal at Guwahati had become functional and an effective statutory remedy under Section 112 of the CGST Act was available. Justice Manish Choudhury granted liberty to the petitioner to file an appeal before the Tribunal on or before 30.06.2026.

The petitioner, Shri Chinmoy Saha, had approached the High Court challenging the Order-in-Appeal dated 03.12.2025 passed under Section 107 of the Central Goods and Services Tax Act, 2017.

During the hearing, counsel appearing for the CGST authorities submitted that the GST Appellate Tribunal under Section 112 had already started functioning at Guwahati from 23.01.2026. It was further pointed out that pursuant to Notification No. S.O. 4220(E) dated 17.09.2025, appeals against orders communicated before 01.04.2026 could be filed before the Tribunal up to 30.06.2026.

The Court noted that since the appellate remedy under Section 112 was now fully operational, the grounds raised in the writ petition could appropriately be urged before the GST Appellate Tribunal itself.

The High Court observed that the impugned Order-in-Appeal was passed on 03.12.2025 and, therefore, the petitioner still had sufficient time to avail the statutory appellate remedy before the Tribunal within the extended limitation period provided under the notification. The court pointed out that

“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.”

Thus, the writ petition was disposed of by reserving liberty to the petitioner to prefer an appeal under Section 112 of the CGST Act before the GST Appellate Tribunal on or before 30.06.2026.

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