GST Appellate Tribunal, Kolkata ◆ 25 Aug 2026 Appellate Tribunal
Lux Industries Ltd. v. Commissioner State Tax In favour of the assessee
Lux Industries Ltd. filed interlocutory applications before the GST Appellate Tribunal, Kolkata (INTL.APPL Nos. 1 to 21 (KLK) of 2026, 25 August 2026) seeking early hearing of 21 pending appeals. It cited substantial financial prejudice from denial of refund and prolonged pendency; procedural prerequisites were met and respondents did not oppose priority listing. Under Sections 111 and 112 CGST governing tribunal procedure and appeals, the Tribunal found a compelling case for expedited hearing and allowed the applications. Outcome favoured the assessee on listing only, without deciding substantive tax merits. Large refund-dependent appellants may cite financial prejudice where record and opposition support early board dates. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
CGST S.112 CGST S.111
