1. Heard Mr. Bibhal Nandi Majumder, learned Senior Counsel for the petitioners and Mr. Bidyut Majumder, learned Deputy SGI for the Union of India and the GST Department.

2. In these two Writ Petitions, orders passed by the Appellate Authority under the CGST Act, 2017 have been challenged.

3. At the time when the Writ Petitions were entertained, the GST Appellate Tribunal under Section 109 of the Act, had not been constituted to which the impugned orders are appealable under Section 112 of the said Act.

4. It is now brought to our notice by counsel on both sides that the Department of Revenue, Ministry of Finance had issued a notification on 31.07.2024 establishing the Goods and Services Tax Appellate Tribunal at Guwahati covering the State of Tripura as well (Agartala Circuit), and that personnel have been selected and allotted to the Guwahati Bench also along with other Benches in the country through an Office Order No.03/2025 dt.26.12.2025.

5. Since the petitioners have now an opportunity to approach the said GST Appellate Tribunal, we are not inclined to entertain these Writ Petitions.

6. We grant liberty to the petitioners herein to approach the GST Appellate Tribunal, Agartala Bench, which is said to be functional from 21.01.2026.

7. Therefore granting such liberty, these Writ Petitions are disposed of.

8. Pending application(s) in either of the Writ Petitions, if any, shall also stand disposed of.