Page No.# 1/4 GAHC010044732026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2467/2026 SHRI CHINMOY SAHA S/O LATE NABADWIP CHANDRA SAHA, R/O CENTRAL ROAD EXTN, M G BAZAR, WEST TRIPURA- 799001. (GSTN- 16AJCPS2908J1Z3) VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPAFTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 2:PRINCIPAL COMMISSIONER CENTRAL GOODS SERVICES TAX GST BHAWAN KEDAR ROAD GUWAHATI- 781001 3:ADDITIONAL COMMISSIONER (APPEALS) CGST C.EX AND CUSTOMS GUWAHATI 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 4:THE ASSISTANT COMMISSIONER CGST AND C.EX. TRIPURA-I DIVISION CGST BHAWAN NETAJI CHOWMUHANI Page No.# 2/4 MANTRIBARI ROAD AGARTALA- 79900 Advocate for the Petitioner : MS. N UPADHYAY, MR. VINAY SHRAFF,MR. P DAS,MR. Z ISLAM Advocate for the Respondent : DY.S.G.I., SC, CGST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 13-05-2026 Heard Mr. V. Shraff, learned counsel through virtual mode along with Mr. Z. Islam, learned counsel for the petitioner; Mr. D.J. Das, learned Central Government Counsel for the respondent no. 1; and Mr. J.P. More, learned counsel on behalf of Mr. S. Chetia, learned Senior Standing Counsel, Central Goods and Services Tax Act for the respondent nos. 2 – 4. 2. The instant writ petition is preferred to assail an Order-in-Appeal dated 03.12.2025 passed by the first appellate forum under Section 107, Central Goods & Services Tax Act, 2017. 3. Mr. More, learned 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 ordinarily 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 Page No.# 3/4 23rd January, 2026. It is also submitted that by a Notification dated 17.09.2025, it has been provided that all cases where the Order sought to be appealed against the assesse is communicated to the person preferring the appeal before 01.04.2026, the appeal can be preferred up to 30.06.2026. 4. For ready reference, the contents of the Notification bearing no. S.O. 4220[E] dated 17.09.2025 is herein below :- MINISTRY OF FINANCE [Department of Revenue] NOTIFICATION New Delhi, the 17th September, 2025 S.O.4220[E].-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 his communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st 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. [F. No. A-50/7/2025-GSTAT-DoR] BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy. 5. The Order-in-Appeal in the instant case was passed on 03.12.2025 and as such, the remedy to prefer an appeal under Section 112, CGST Act is available to the petitioner till 30.06.2026. The grounds urged in this writ petition are, Page No.# 4/4 therefore, also available to be urged in an appeal preferred under Section 112, CGST Act. 6. In view of the fact that the appellate Tribunal is functioning as on date and the period of limitation is available up to 30.06.2026, the 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