The establishment of an Appellate Tribunal is essential for the remedy of taxpayers under the GST framework.

J U D G M E N T

[WP(C) Nos.41705/2023, 41596/2023, 41693/2023] The petitioner in these writ petitions has suffered assessments under the provisions of the Central Goods and Services Tax Act (hereinafter referred to as “Act”), 2017, and has filed appeals before the first Appellate Authority. Insofar as the first appellate order is adverse to the petitioner, the petitioner has a remedy of further appeal to the Appellate Tribunal under Section 112 of the Act. However, the petitioner’s grievance is that the Tribunal under the Act has not been constituted yet. In such circumstances, the petitioner has approached this Court to challenge the first appellate order.

2. Taking note of the aforesaid submission, this Court, while admitting the writ petition, had directed that the coercive proceedings be kept in abeyance, subject to the petitioner depositing the amount as prescribed under the provisions of Section 112 of the Act.

3. I have heard Sri.Akhil Shaji, representing Sri.Jaikrishna R., the learned counsel for the petitioner, and Sri.N.B.Sunil Nath, the learned Government Pleader.

4. This Court notices that the Tribunal has been constituted and that appeals can be filed online on or before 30.06.2026. In that view of the matter, I am of the opinion that these writ petitions can be disposed of as under:

i) The petitioner is directed to file appeals against the first appellate order, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment.

ii) If the petitioner has made any deposit with reference to the provisions of Section 112 of the Act, as ordered by this Court while admitting the writ petition, the coercive proceedings against the petitioner shall be kept in abeyance until the appeals are disposed of by the Tribunal.

These writ petitions are disposed of as above.

Sd/-