https://www.taxtmi.com/caselaws?id=399915 The appeal filed under Section 107 of the CGST Act against an Order in Original was dismissed by the Additional Commissioner (Appeals) due to lack of jurisdiction. The appellant acknowledged the error and expressed intent to withdraw the appeal. The detention of goods and conveyance, resulting in tax and penalty, was based on discrepancies found during inspection. The appeal against the impugned order was dismissed as it was filed before the wrong authority. The judgment highlighted the importance of adhering to correct jurisdictional procedures in tax appeals and detentions. en-us Thu, 30 Apr 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399915 The appeal filed under Section 107 of the CGST Act against an Order in Original was dismissed by the Additional Commissioner (Appeals) due to lack of jurisdiction. The appellant acknowledged the error and expressed intent to withdraw the appeal. The detention of goods and conveyance, resulting in tax and penalty, was based on discrepancies found during inspection. The appeal against the impugned order was dismissed as it was filed before the wrong authority. The judgment highlighted the importance of adhering to correct jurisdictional procedures in tax appeals and detentions. Case-Laws GST Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399915