Challenge to GSTIN Merger Not Fit for Appeal; Directs Review Before Single Judge: Allahabad High Court

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Challenge to GSTIN Merger Not Fit for Appeal; Directs Review Before Single Judge: Allahabad High Court

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Published on

29/03/2026

By Mariya Paliwala

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The Allahabad High Court has held that the challenge to the Goods and Service Tax Identification Number (GSTIN) merger is not fit for appeal and directed review before a single judge. The Bench of Chief Justice Arun Bhansali and Justice Kshitij Shailendra has observed that once the appellant seeks to raise plea regarding maintainability of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Challenge to GSTIN Merger Not Fit for Appeal; Directs Review Before Single Judge: Allahabad High Court

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