Subsequently, the Central Government constituted the GST Appellate Tribunal by order dated 24.09.2025. Further, in exercise of powers under Section 111 of the GST Act, the Central Government issued a notification dated 24.04.2025 framing rules to regulate the procedure and functioning of the GST Appellate Tribunal. The High Court noted that with the notification of procedural rules and the appointment of the Tribunal’s Members, the functioning of the GST Appellate Tribunal had been set in motion. Now, the Central Government, vide order dated 24.09.2025, has constituted the GST Appellate Tribunal and its Members have been appointed vide Office Order No. The Central Government, in exercise of powers conferred under section 111 of the GST Act, issued notification dated 24.04.2025 making rules for regulating the procedure and functioning of the GST Appellate Tribunal.