GST Appeal - Impugned Order & Respondent before Tribunal

[vaibhav agrawal]

Under the provisions of the Central Goods and Services Tax Act, 2017, I seek clarification on the correct procedural position in the following case:

• The Superintendent (Adjudicating Authority) passed an order in favour of the taxpayer.
• The Department filed an appeal under Section 107(2).
• The Appellate Authority (First Appeal) passed an order in favour of the Department.

Now, the taxpayer intends to file an appeal before the GST Appellate Tribunal under Section 112.

In this background, kindly clarify:

1. What will be considered as the 'impugned order' for the purpose of filing appeal before the Tribunal?
   • Whether it is the original order passed by the Superintendent, or
   • The order passed by the Appellate Authority under Section 107?
2. Who should be impleaded as the 'Respondent' in the appeal before the Tribunal?
   • Whether the Superintendent (original adjudicating authority), or
   • The Jurisdictional Commissioner / CGST Department, or
   • Appellate authority who have passed the appeal order ?

AI Summary

GST appeal procedure: determining the impugned order and proper respondent in a Tribunal appeal after first appellate review. Clarification is sought on the correct procedural position for a GST appeal before the Appellate Tribunal where the original adjudication order was in favour of the taxpayer, the Department appealed under section 107(2), and the Appellate Authority then ruled in favour of the Department. The issue is whether the impugned order for the section 112 appeal is the original adjudication order or the first appellate order, and who should be impleaded as respondent-the Superintendent, the jurisdictional Commissioner or CGST Department, or the Appellate Authority.