GSTAT Appeal Held Premature in Absence of First Appellate Order { Pankajam Plastics vs. Muthiah Athinarayanan [2026] 189 taxmann.com 833 (GSTAT – CHENNAI)
Facts: Appellant had filed an appeal before the First Appellate Authority against the order passed by the adjudicating authority. However, as the department-initiated recovery proceedings, the appellant simultaneously filed an appeal before the GSTAT, seeking relief against such recovery.
Issue: Whether an appeal before the GSTAT under Section 112 could be maintained when no order had yet been passed by the First Appellate Authority under Section 107 or by the Revisional Authority under Section 108.
Held: The GSTAT held that under Section 112(1), an appeal can be filed before the Tribunal only against an order passed under Sections 107 or 108. Since no such order existed on the date the appeal was filed, the appeal was premature and not maintainable. Accordingly, the appeal was dismissed with liberty to the appellant to file a fresh appeal before the Tribunal after the requisite appellate order is passed.
