Page No. 1/3 GAHC010084162026 2026:GAU-AS:6216 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2342/2026 MS JERICHO CHEMICALS LLP REPRESENTED BY ASHISH AGARWAL AGED 52 YEARS. ADRESS- HAVING OFFICE AT IIT ROAD, JOYGURU, NUMALIJULAH, NORTH GUWAHATI, KAMRUP ASSAM- 781031 VERSUS THE UNION OF INDIA AND 4 ORS THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110001 2:STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE AND TAXATION DEPARTMENT GROUND FLOOR F BLOCK JANATA BHAWAN DISPUR GUWAHATI- 781006 3:JOINT COMMISSIONER OF CENTRAL TAX GST BHAWAN GUWAHATI ASSAM- 781001 4:COMMISSIONER OF CENTRAL GST (APPEALS) GST BHAWAN GUWAHATI ASSAM- 781001 5:PRINCIPAL COMMISSIONER OF CENTRAL TAX GST BHAWAN GUWAHATI Page No. 2/3 ASSAM- 78100 Advocate for the Petitioner : MR G K DEKA, MR. A M BARUAH,MR P AGARWAL Advocate for the Respondent : DY.S.G.I., SC, FINANCE AND TAXATION,SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 07.05.2026 Heard Mr. P. Agarwal, learned counsel for the petitioner; Mr. S. Kakati, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. S.C. Keyal, learned Senior Counsel & Standing Counsel, CGST for the respondent nos. 2 & 3. 2. The instant writ petition is preferred to assail an Order-in-Appeal dated 17.03.2025 passed by the first appellate forum under Section 107, Central Goods & Services Act, 2017. 3. Mr. Keyal, learned Senior Counsel appearing for the respondent CGST authorities has submitted that against the Order-in-Appeal, an appeal would lie under Section 112, Central Goods and Services Tax [CGST] Act, 2017 to the Appellate Tribunal and the same is to be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. He has further submitted that the Appellate Tribunal under Section 112 of the CGST Act has started functioning at Guwahati since 23rd January, 2026. 4. As per Notification bearing no. S.O. 4220[E] dated 17.09.2025, which has been issued in exercise of the powers conferred by sub-section [1] of Section 112, CGST] Act, an appeal can be preferred till 30.06.2026 in respect of a case where the Order sought to be appealed against the assessee is communicated to him on or before 01.04.2026. 5. The Order-in-Appeal in the instant case was passed on 17.03.2025 and as such, the Page No. 3/3 period of limitation and the remedy to prefer an appeal under Section 112, CGST Act on or before 30.06.2026 are available to the petitioner. 6. The grounds urged in this writ petition are also available to be urged in an appeal preferred under Section 112, CGST Act. In such view of the matter, this writ petition is not entertained, reserving the liberty to the petitioner to prefer the appeal under Section 112, CGST Act before Appellate Tribunal on or before 30.06.2026. JUDGE Comparing Assistant