HIGH COURT OF JUDICATURE AT ALLAHABAD SPECIAL APPEAL DEFECTIVE No. - 339 of 2026 Chief Justice's Court HON'BLE ARUN BHANSALI, CHIEF JUSTICE HON'BLE KSHITIJ SHAILENDRA, J. 1. This appeal is directed against order dated 07.01.2026, whereby learned Single Judge has dismissed the writ petition filed by the appellant on account of the constitution of GST Tribunal while issuing directions to ensure that the appellant is not prejudiced on account of relegating the appellant to the remedy of appeal on account of pendency of the writ petition. 2. The appeal is barred by 76 days. An application seeking condonation of delay has been filed. Though the reasons indicated in the application are very cursory and general in nature, looking to quantum of delay, the application is allowed. Delay in filing the appeal is condoned. 3. Submissions have been made that the learned Single Judge was not justified in relegating the appellant to remedy before the GST Tribunal, inasmuch as the appellant besides questioning the order passed by the respondent had questioned the recovery of GST amount against which no appeal is maintainable under Section 112 of the U.P. GST Act, 2017 and, therefore, the issue as raised in the writ petition could not have been relegated for determination by the GST Tribunal. 4. The plea which is now sought to be raised before this Court regarding the order/action impugned before the learned Single Judge was not amenable to appellate jurisdiction before the GST Tribunal, was required to be raised before the learned Single Judge and as apparently the same Versus Counsel for Appellant(s) : Akhil Gupta, Ashish Malhotra Counsel for Respondent(s) : Ramanand Pandey, A.C.S.C. M/s Astrotalk Services Pvt. Ltd. .....Appellant(s) Additional Commissioner, Grade-2 (Appeal) and 3 others .....Respondent(s) was not raised as it is submitted that the order impugned was passed in most of the pending matters which were filed during the period the GST Tribunal had not been constituted. 5. Be that as it may, if the case of the petitioner is that the order/action impugned in the writ petition was not amenable to appellate jurisdiction before the GST Tribunal, the remedy open for the petitioner is not to question the order impugned by way of present appeal but to bring the said fact to the notice of the learned Single Judge which would require the determination as to whether the plea as raised, has any substance or not. 6. In that view of the matter, we do not find any reason to entertain the present appeal. The same is, therefore, dismissed leaving it open for the appellant to approach the learned Single Judge by way of appropriate proceedings in accordance with law. May 7, 2026 RK/AKShukla SPLAD No. 339 of 2026 2 (Kshitij Shailendra,J.) (Arun Bhansali,CJ.) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad