2026-VIL-63-GSTAT-CHE
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SGST Tribunal

GST - Maintainability of Appeal before GSTAT in the absence of First Appellate Authority Order - Appellant filed an appeal with the First Appellate Authority and simultaneously filed another appeal with the Tribunal on the same day as the Department was in the process of recovery, however, at the time of filing the appeal with the Tribunal, no order passed under Section 107 or 108 of the CGST Act, 2017 was in existence. The First Appellate Authority order was subsequently passed after the filing of the appeal with the Appellate Tribunal - Whether a person aggrieved can file an appeal with the GSTAT in the absence of an order passed under Section 107 or 108 of the Act - HELD – The Section 112(1) CGST Act stipulates that any person aggrieved by an order passed against him under Section 107 or 108 of the Act may appeal to the Appellate Tribunal - The appeal filed with the Appellate Tribunal is not in accordance with Section 112(1) of the Act as the First Appellate Authority order was not in existence at the time of filing of the appeal. The First Appellate Authority order came into existence after the filing of the appeal with the Appellate Tribunal - When no order passed under Section 107 or 108 is in existence at the time of filing of the appeal, there is no order against which an appeal can be maintained before the Appellate Tribunal - The Appeal is not maintainable, hence dismissed with liberty to the Applicant/Appellant to file an appeal with GSTAT, if they desire so, in accordance with law
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