The Allahabad High Court has disposed of a writ petition filed by the U.P. GST Appellate Tribunal Bar Association seeking an extension of the statutory deadline for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT), after noting that the Central Government had already issued a notification extending the time limit and substantially addressing the grievance raised by the petitioner.
The bench of Justice Shekhar B. Saraf and Justice Abdhesh Kumar Chaudhary observed that nothing substantial survived for adjudication in light of the notification dated June 30, 2026 issued under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017.
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The writ petition was filed by the U.P. GST Appellate Tribunal Bar Association through its authorized representative, Shri Kumar Saurav, under Article 226 of the Constitution of India.
The association sought two principal reliefs: Firstly, a direction to the Central Government to extend the last date for filing statutory appeals under Section 112 of the CGST Act from June 30, 2026 to December 31, 2026. Secondly, a direction to resolve technical glitches and deficiencies affecting the GSTAT portal, which according to the petitioner were hindering taxpayers and practitioners from filing appeals efficiently.
During the hearing, counsel for the petitioner placed before the Court the Notification dated June 30, 2026 (S.O. 3502(E)), issued by the Ministry of Finance.
The notification superseded the earlier Notification No. S.O. 4220(E) dated September 17, 2025, and revised the timelines for filing appeals before the GST Appellate Tribunal under Section 112 of the CGST Act.
Under the revised notification appeals against orders communicated before May 1, 2026 can now be filed up to July 31, 2026. For orders communicated on or after May 1, 2026, the normal statutory period of three months from the date of communication will apply. Similarly, applications relating to orders passed before February 1, 2026 may be filed up to July 31, 2026, while applications concerning orders passed on or after February 1, 2026 will continue to be governed by the statutory period of six months under Section 112(3) of the CGST Act.
After examining the notification, the Division Bench observed that the Government had already extended the limitation period through different timelines based on the date of communication of the impugned order.
The Court held that the notification had substantially redressed the grievance raised in the writ petition. Consequently, no further adjudication was necessary.
The Bench therefore disposed of the writ petition without granting any additional relief.
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