Mohd. Salman Vs State of U.P
Date: January 6, 2026
Subject Matter
Delayed GST Appeals Allowed as Tribunal Was Not Constituted, Waiving Limitation Period
Summary
The High Court allowed the petitioners to prefer appeals before the newly constituted GST Appellate Tribunal, setting aside objections regarding limitation period. This decision acknowledges the delay in the Tribunal's constitution and ensures that p…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned ACSC for the State – respondents. 2. The instant writ petition was entertained by this Court as GST Appellate Tribunal under section 112 of the GST Act was not constituted for preferring appeal against the orders passed under sections 107 or 108 of the GST Act. 3. Now, the Central Govern…