Dismissed¶16

M/S Nisha Trading Company Thru. Proprietor Mohd. Israr Gstin 09AJJPI3064N2ZR v. State of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. and 3 Others

Writ Tax (GST) – Alternate remedy

Allahabad HC13 Feb 2026WTAX/241/2026

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What is this about?

Allahabad High Court (Lucknow Bench), WRIT TAX No. 241 of 2026, decided 13.02.2026 by Jaspreet Singh, J. M/S Nisha Trading Company v. State of U.P. Writ petition against GST first appellate order dated 15.10.2025 dismissed on ground of alternate remedy; second appeal lies before GST Appellate Tribunal; limitation extended by Notification dated 17.09.2025 under S.112(1) CGST Act 2017 upto 30.06.2026 for orders communicated before 01.04.2026; Court did not examine merits.

What did the court decide?

Petition dismissed on the ground of alternate remedy; liberty left open to the petitioner to file a second appeal before the Tribunal, which shall be decided on its own merit ¶16

M/S Nisha Trading Company Thru. Proprietor Mohd… — GST and Indirect Tax | Allahabad HC (2026)

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

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WRIT TAX No. - 241 of 2026

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M/S Nisha Trading Company Thru. Proprietor Mohd. Israr Gstin 09ajjpi3064n2zr

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Mohd. Israr Gstin 09ajjpi3064n2zr .....Petitioner(s) Versus State Of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Samarth Srivastava, Kushagra Tiwari Counsel for Respondent(s) : C.S.C.

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Court No. - 6

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HON'BLE JASPREET SINGH, J.

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Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents.

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By means of the instant petition, the petitioner has assailed the impugned order dated 15.10.2025 passed by the First Appellate authority i.e respondent no.3 whereby the order passed by the adjudicating authority has been affirmed.

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Learned Additional Chief Standing Counsel for the State-respondents at the outset has submitted that the petitioner has adequate statutory remedy for filing a second appeal before the Tribunal. It has also been pointed out that earlier the writ petitions were being entertained as the Tribunal was not functioning. However, the Tribunal has now been properly constituted and in so far as the issue of limitation is concerned, in terms of the Notification dated 17th September, 2025 all appeals before the Tribunal would be treated to be within time uptill 30th June, 2026. The relevant portion of the aforesaid notification is being reproduced herein below:-

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"In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before

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WTAX No. 241 of 2026

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the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1 day of April, 2026 and all appeals in respect of order communicated on or after 1 April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal."

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It is thus urged that in view thereof the petitioner has the statutory remedy which can be availed.

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The learned counsel for the petitioner though attempted to make submissions but could not dispute the fact that the Tribunal has been constituted and in terms of the notification he has the limitation as well.

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In view of the aforesaid, this Court does not find it appropriate to entertain the petition which is accordingly dismissed, leaving it open for the petitioner to file the second appeal before the Tribunal. In case such an appeal is filed before the Tribunal, the same shall be decided on its own merit. It is clarified that the Court has not examined the merits and the petition has been declined only on the ground of alternate remedy.

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(Jaspreet Singh,J.)

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February 13, 2026

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Asheesh

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Digitally signed by :- ASHEESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench

M/S Nisha Trading Company Thru. Proprietor Mohd. Israr Gstin 09AJJPI3064N2ZR v. State of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. and 3 Others

Case brief

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M/S Nisha Trading Company Thru. Proprietor Mohd. Israr Gstin 09AJJPI3064N2ZR v. State of U.P. Thru. Prin. Secy. State Tax Deptt. Lko. and 3 Others

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