Allahabad High Court Remits Writ Proceedings to GST Tribunal: Limitation Period Extended to June 2026

The Allahabad High Court has delivered a pivotal judgment addressing the procedural transition of Goods and Services Tax (GST) disputes from writ jurisdiction to the statutory appellate forum. In the matter of Iact Global Education Pvt Ltd And 2 Others Vs State of Uttar Pradesh And 3 Others, the Court disposed of pending writ petitions, directing the assessee to approach the newly constituted GST Appellate Tribunal.

Background of the Dispute

The petitioners had originally approached the High Court seeking relief against orders passed by lower authorities. At the time of filing the writ petition, the statutory remedy of filing an appeal under Section 112 of the GST Act was unavailable because the GST Appellate Tribunal had not yet been constituted.

Due to the absence of this appellate forum for challenging orders issued under Section 107 or Section 108 of the GST Act, the High Court had previously entertained the writ petition to ensure the assessee was not left without a legal remedy.

Constitution of the GST Appellate Tribunal

During the proceedings, significant administrative developments occurred regarding the establishment of the appellate body. The Court took on record the following updates provided by the Central Government: