2026-VIL-276-GSTAT-CHD
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SGST Tribunal

GST - Dismissal of appeal by the FAA on the ground of multiplicity of litigation - Adjudicating Authority confirmed a demand of tax, interest and penalty on account of non-reversal of ITC on exempt supplies and difference between GSTR-1 and GSTR-9, rejected the rectification application of the Appellant under Section 161. The Appellant filed an appeal against the demand and another against the rejection of rectification, and the FAA took up both together but dismissed the appeal against the rectification order only on the ground that it was multiplicity of litigation on the same issue - Whether the FAA was justified in dismissing the appeal on that ground without deciding the appeals on merits - HELD - An appeal under Section 107 has to be disposed of by an order under Section 107(11) confirming, modifying or annulling the order appealed against. Having decided to take up both appeals together, the FAA should have disposed of both by suitable orders - The impugned order contains no finding on the appeal against the demand of tax, interest and penalty, and the FAA did not deal with the principal grounds against the rejection of the rectification application. In the absence of such findings, the Tribunal cannot decide the merits of the demand in the present appeal - The impugned order is quashed and the matter is referred back to the FAA to pass fresh orders on both appeals, dealing with the principal grounds and affording a reasonable opportunity including personal hearing – The appeal is disposed of
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