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 appellate procedure on impugned order and proper respondent in Tribunal appeals under the merger doctrine.
GST appellate procedure concerning identification of the impugned order and the proper respondent in an appeal to the Appellate Tribunal was discussed in the context of an original adjudication order, a departmental appeal, and a subsequent first appellate order. The principal view stated that, once the original order is carried in appeal and disposed of by the Appellate Authority, the operative order for the Tribunal appeal is the order passed under section 107, by reason of merger. The proper respondent is the jurisdictional Commissioner representing the CGST/SGST Department.