GST: High Court Dismisses Petition Over Availability of Alternative Legal Remedy
A petition filed by M/S Zila Sahkari Bank Ltd was dismissed by the Court after it found that the petitioner had an alternative legal remedy available.
Background of the case
This case has been filed by M/S Zila Sahkari Bank Ltd against the State of U.P. in the Allahabad High Court, challenging an impugned order dated August 4, 2025, passed by the First Appellate Authority.
During the hearing, both sides presented their arguments. The State’s counsel pointed out that the petitioner can file a second appeal before the Appellate Tribunal. It was also told that earlier such petitions were heard by courts because the Tribunal was not functioning, but now it has been properly set up.
The respondent further cited a government notification dated September 17, 2025, which gives relief on the time limit for filing appeals. According to this notification, appeals can be filed before the Tribunal until June 30, 2026, for cases where the order was communicated before April 1, 2026.
The petitioner’s lawyer acknowledged that the Tribunal is now functional and that there is sufficient time to file an appeal.
Court’s decision
After considering all the merits, the Court decided not to entertain the petition and dismissed the case. The court also provided liberty to the petitioner to approach the Tribunal instead.
The court also allowed the petitioner to take their case to the Tribunal. Furthermore, the Court made it clear that it hadn’t looked into the specifics of the case, leaving the Tribunal to make its own decision.
Citation: M/S Zila Sahkari Bank Ltd Vs State of U.P. (Allahabad High Court); WRIT TAX No. 358 of 2026; 10/03/2026.
