2026-VIL-192-GSTAT-RPR
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SGST Tribunal

GST - Maintainability of appeal under Section 112(1) against an order-in-original passed under Section 73(9) while the first appeal under Section 107 remains pending - Appellant filed an appeal in Form GST APL-05 challenging the original adjudication order, while its first appeal in Form GST APL-01 against the same order was still pending before the Appellate Authority - Whether an appeal under Section 112(1) is maintainable directly against an order-in-original when an appeal under Section 107 against that order remains pending and no appellate or revisional order is challenged - HELD - Section 107(1) provides the first appeal against an order of the adjudicating authority, while Section 112(1) permits an appeal to the Tribunal only against an order passed under Section 107 or Section 108. The statutory sequence places original adjudication before the Appellate Authority and an appellate or revisional order before the Tribunal. The right of appeal is statutory and requires clear authority of law, and want of jurisdiction cannot be cured by consent - The officer who passed the impugned decision acted as an adjudicating authority and not as an appellate or revisional authority. Neither the filing nor the pendency of the first appeal converts the original decision into an order under Section 107 - The procedural power under Rule 24(4) of the GSTAT (Procedure) Rules, 2025 cannot enlarge the category of appealable orders prescribed by Section 112(1). The defect is jurisdictional and not a defect of presentation, so rectification of the description of the respondent, uploading of missing documents or proof of deposit cannot make an original adjudication order directly appealable - The request for protection against recovery cannot confer appellate jurisdiction on the Tribunal. The question whether the deposit satisfies Section 107(6) and the extent of protection under Section 107(7) are for the competent authority - The filing is rejected as not maintainable and registration as a regular Tribunal appeal is declined
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