The ruling in brief
Where appellant simultaneously filed appeals before first Appellate Authority and GSTAT on ground that department had initiated recovery proceedings, since appeal before Tribunal had been instituted before any order under section 107 or 108 was passed, such filing was premature and contrary to section 112(1), consequently, such appeal was to be dismissed with liberty to file afresh
Provisions considered
Section 112 of Central Goods and Services Tax Act, 2017/ Tamil Nadu Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.