Facts of the Case

The lead petitioner, M/s. Anjaneya Sea Foods, along with well over a hundred connected petitioners spanning Writ Petitions filed between 2021 and 2026, had challenged First Appellate Orders passed under Section 107 of the GST Act, 2017, including — in the lead matter — a dispute over the applicable GST rate (18% versus 5%) on job-work receipts under Notification No. 11/2017-CT(Rate). These writ petitions had originally been entertained because the statutory forum for a second appeal, the GST Appellate Tribunal, had not yet been constituted for the State, leaving petitioners without an alternative remedy at that stage.

Issues Involved

  1. Whether writ petitions challenging Section 107 appellate orders, entertained in the absence of a functioning GST Appellate Tribunal, should continue to be adjudicated by the High Court once the Tribunal becomes operational.
  2. What protective directions are warranted for petitioners transitioning from writ jurisdiction to the newly available statutory second-appeal remedy under Section 112.

Petitioner's Arguments

  • The writ petitions were originally maintainable only because the GST Appellate Tribunal for Andhra Pradesh had not been constituted, leaving petitioners with no alternative remedy against adverse First Appellate Orders.

Respondent's Arguments

  • Learned Assistant Government Pleader for Commercial Taxes did not oppose closure of the writ petitions in light of the Tribunal now being constituted and functional, with liberty to petitioners to pursue statutory second appeals.

Court Order / Findings

  • Noting that the GST Tribunal for the State of Andhra Pradesh has now been constituted and is functioning, the Court held it appropriate that petitioners avail the statutory second-appeal remedy rather than continue before the writ court.
  • All the writ petitions were closed, leaving it open to each petitioner to approach the Tribunal by way of Second Appeal under Section 112 of the GST Act.
  • As a protective measure, the Court granted eight weeks from the date of the order to approach the Tribunal, and directed that any interim protection already granted in these writ petitions continue for a further twelve weeks.
  • The Registry was directed to return the original assessment or appellate orders filed along with the writ petitions, with no order as to costs, and no opinion expressed on the merits of the underlying disputes, including the job-work rate classification issue in the lead matter.

Important Clarification

  • Once a State GST Appellate Tribunal becomes functional, writ petitions that were entertained only because no such Tribunal existed at the time are ordinarily closed en masse, with the High Court declining to continue adjudicating them on merits and instead redirecting petitioners to the statutory second-appeal route under Section 112.
  • In such batch transitions, courts typically build in a buffer period to approach the Tribunal and extend any existing interim protection for a further period, so that petitioners are not left without protection during the transition, even though the underlying tax dispute itself is left entirely open for the Tribunal to decide.

Sections Involved

  • Section 107, CGST Act, 2017 – First Appellate Authority's order, which was under challenge in these writ petitions.
  • Section 112, CGST Act, 2017 – second appeal to the GST Appellate Tribunal, the remedy to which petitioners were directed upon the Tribunal becoming functional.
  • Notification No. 11/2017-CT(Rate) and Notification No. 31/2017-CT(Rate) – rate notifications underlying the job-work classification dispute in the lead matter, left open for the Tribunal.

Decision – In Favour of

Disposed of with directions, without a finding on merits for either side — the batch of writ petitions was closed with liberty and protective timelines to pursue second appeals before the newly functional GST Tribunal.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: W.P. No. 28062 of 2021 and a connected batch of over 100 writ petitions filed between 2021 and 2026
  • Coram: Hon'ble Sri Justice R Raghunandan Rao and Hon'ble Sri Justice T.C.D. Sekhar
  • Date of Order: 16 June 2026

Link to Download the Order

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