Appeal Filed Before GSTAT Prior to First Appellate Authority Order Is Not Maintainable

By | August 31, 2026
0 Comment
Appeal Filed Before GSTAT Prior to First Appellate Authority Order Is Not Maintainable
Issue
Whether an appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) prior to the passing or rejection of an order by the First Appellate Authority is legally maintainable.
Facts
  • Simultaneous Filing: Facing recovery proceedings by the Department, the appellant filed an appeal before the First Appellate Authority (Form GST APL-01) and simultaneously lodged an appeal before the GSTAT (Form GST APL-05) on the same day (19-03-2026).
  • Defect Raised: The GSTAT Registry raised an objection that the appeal was filed prematurely before any order was issued by the First Appellate Authority.
  • Subsequent Rejection: The First Appellate Authority subsequently issued Form GST APL-02/rejected the first appeal on 24-06-2026.
  • Premature Appeal: The appeal before the Tribunal was instituted on 19-03-2026, well before the passing of an adjudication order under Section 107 or Section 108.
Decision
  • The Tribunal held that filing an appeal prior to the issuance of an order under Section 107 or 108 does not comply with the statutory mandate of Section 112(1).
  • The appeal was declared non-maintainable and dismissed as premature.
  • Liberty was granted to the appellant to file a fresh appeal before the GSTAT in accordance with the law, following the formal order/rejection by the First Appellate Authority.
Key Takeaways
  • Statutory Sequence is Mandatory: Section 112(1) requires a pre-existing order passed by the First Appellate Authority (Section 107) or Revisional Authority (Section 108) as a condition precedent for invoking GSTAT jurisdiction.
  • Premature Filing Void: Simultaneous or premature filing before GSTAT to stall departmental recovery cannot cure the absence of a first appellate order.
  • Liberty to Re-file: Dismissal of a premature appeal does not extinguish the taxpayer’s right to file a proper appeal once the First Appellate Authority officially adjudicates the matter.
GOODS AND SERVICE TAX APPELLATE AUTHORITY , CHENNAI
Pankajam Plastics
v.
Muthiah Athinarayanan
Praveen Kumar Jain, Judicial Member
and SHAIK KHADER RAHMAN, Technical Member
Filing No. 2026133/10100/0064
AUGUST  17, 2026
Subashini Ganapathy, CA for the Appellant. A. Swaminathan, SGST State Authorised Representative for the Respondent.
ORDER
1. The Filing No. 2026133/10100/0064 is taken up by the Bench.
2. Ld. Authorized representative of the Applicant/Appellant and Ld. Representative for the Respondent (State Government) were present.
3. Ld. Authorized representative of the Applicant/Appellant submitted and uploaded Paper book and its enclosures. She has argued that they had filed appeal with First Appellate authority APL-01 and also with GSTAT APL-05 on the same day i.e. 19-03-2026 as the Department was doing recovery process.
4. Ld. Representative for the Respondent (State Government) has drawn attention to their submissions dt 28-07-2026 particularly to the APL-02 Rejected dt 24-06-2026 by the First Appellate Authority i.e. Deputy Commissioner, CT Appeals.
5. The Registry of this Bench raised the defect that the appeal was filed by the Appellant prior to the rejection order of the First Appellate Authority.
6. Heard both the Ld. Authorised Representative of the Applicant/Appellant and Ld. Representative for the Respondent (State Government).
7. The Bench perused the records and found that the appeal filing No. 2026133/10100/0064 was filed on 19.03.2026 prior to passing of an Order under Section 107 or 108 of the CGST,2017.
8. The question is whether person aggrieved can file an appeal with GSTAT under Section 112 of the CGST Act, 2017 in the absence of an order passed under Section 107 or 108 of this CGST Act.
9. As per Section 112(1) of the CGST Act, 2017- Appeal to Appellate Tribunal ” any person aggrieved by an order passed against him under Section 107 or 108 of this Act ……..may appeal to the Appellate Tribunal against such order…..”
10. Ld. Appellant /Applicant filed filing No. 2026133/10100/0064 on 19.03.2026. On that date, no First Appellate Authority Order was in existence. It is noticed that APL-02 was rejected on 24.06.2026 by the First Appellate Authority i.e. the Dy Commissioner, CT Appeal after filing of appeal with GSTAT.
11. The Bench is of the view that Filing No. 2026133/10100/0064 is not in accordance with Section 112(1) of the CGST Act, 2017, as the First Appellate Authority Order was not in existence at the time of filing of this Appeal. Accordingly the question is decided negative against the Applicant/Appellant Filing No. 2026133/10100/0064.
12. Thus the Appeal is not maintainable and hence the Appeal is hereby dismissed with liberty to the Applicant/Appellant to file an appeal with GSTAT, if they desire so, in accordance with law.