The Allahabad High Court has disposed of a writ petition after the GSTN confirmed that the systemic portal issue — which prevented taxpayers who had deposited the entire disputed tax from filing statutory appeals — has been resolved. The Division Bench of Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi, in Writ Tax No. 3371 of 2026 (M/s Sky Texpros Private Limited, decided 10.09.2026), has directed that a copy of the order be communicated to the Central Board of Indirect Taxes and Customs for issuance of necessary administrative instructions or circulars to facilitate appeal filing by all assessees facing the same predicament nationwide.
The petitioner had deposited the entire disputed tax under protest against an order dated 31.12.2025 (as modified by rectification order dated 23.03.2026) and was thereafter unable to file a statutory appeal under Section 107 of the UPGST Act because the GST portal treated the demand as "NIL" and blocked the appeal filing functionality. When the matter first came up on 06.08.2026, the court observed that access to justice may not be obstructed by technicalities and directed the GSTN to obtain instructions on permanent measures.
The GSTN filed written instructions dated 02.09.2026 confirming that "filing of appeal against 'NIL' order has been enabled on the GST Portal" and that the petitioner may file appeal in Form GST APL-01. The court directed the petitioner to file its appeal within two weeks (to be treated as regularly filed without objection), appreciated the GSTN's prompt resolution, and — critically — directed communication of the order to CBIC through the Registrar (Compliance) for issuance of an administrative instruction or circular for nationwide application. Until such circular issues, assessees encountering this portal constraint can cite this order as authority.
— 2026-juristway.com-1223-HC(Allahabad)-GST | High Court of Allahabad | Writ Tax No. 3371 of 2026 | 10.09.2026