Supreme Court of India8 July 2026

I.P. Roadlines India Ltd. v. State of Uttar Pradesh

SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S).19942 OF 2026

The ruling in brief

Where writ petition was filed due to non-constitution of GST Appellate Tribunal and, thereafter, GST Appellate Tribunal had been constituted and had become functional, assessee was relegated to statutory appellate remedy under section 112; SLP was disposed of with liberty to mention matter before President of GST Appellate Tribunal for consideration of interim relief, with discretion to grant priority hearing

Provisions considered

Section 112, read with sections 107 and 108, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

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Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

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New Godara Trading Co. v. State of Rajasthan

CGST S.107

GSTAT Chandigarh22 Sept 2026

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I.P. Roadlines India Ltd. v. State of Uttar Pradesh

The ruling in brief

Provisions considered

I.P. Roadlines India Ltd. v. State of Uttar Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Read the full analysis