Dismissed¶19

M/S Global Enterprises Thru. Its Pro. Mohd. Mudassir Ahmad v. Union of India, Thru. Ministry of Finance Deptt. of Revenue New Delhi and 2 Others

Allahabad HC19 Feb 2026WTAX/275/2026

Case brief

AI extract

What is this about?

Allahabad High Court, Lucknow Bench; WRIT TAX No. 275 of 2026; decided 19.02.2026 by Manish Kumar, J.; M/S Global Enterprises v. Union of India (Ministry of Finance, Deptt. of Revenue); maintainability of writ against CGST appellate order dated 28.01.2026; alternate remedy; constitution of GST Appellate Tribunal; S. 112(1) CGST Act, 2017; limitation Notification dated 17.09.2025 (deadline 30.06.2026); writ dismissed with liberty to file second appeal before Tribunal; merits not examined.

What did the court decide?

Liberty left open to the petitioner to file a second appeal before the Tribunal; any such appeal to be decided on its own merits. ¶19

M/S Global Enterprises Thru. Its Pro. Mohd. Mudassir… — 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. - 275 of 2026

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M/S Global Enterprises Thru. Its Pro. Mohd. Mudassir Ahmad

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.....Petitioner(s)

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Versus

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Union Of India, Thru. Ministry Of Finance Deptt. Of Revenue New Delhi And 2 Others

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.....Respondent(s)

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Counsel for Petitioner(s) : Abhishek Mishra Counsel for Respondent(s) : A.S.G.I., Kuldeepak Nag (K.D.Nag)

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Court No. - 8

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HON'BLE MANISH KUMAR, 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 appellate order dated 28.01.2026 passed by the Additional Commissioner (Appeals), CGST and Central Excise, Allahabad i.e respondent no. 2 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 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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WTAX No. 275 of 2026

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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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February 19, 2026 Nitesh

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(Manish Kumar,J.)

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

M/S Global Enterprises Thru. Its Pro. Mohd. Mudassir Ahmad v. Union of India, Thru. Ministry of Finance Deptt. of Revenue New Delhi and 2 Others

Case brief

What is this about?

What did the court decide?

M/S Global Enterprises Thru. Its Pro. Mohd. Mudassir Ahmad v. Union of India, Thru. Ministry of Finance Deptt. of Revenue New Delhi and 2 Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Statutes considered

Procedural history

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