https://www.taxtmi.com/caselaws?id=414063 The appeal was rejected as the letter issued by the Assistant Commissioner did not meet the criteria of a valid order or decision under the CGST Act. The Commissioner determined that the letter lacked essential elements such as findings, legal discussions, and proper reasoning. Therefore, the appeal was deemed not maintainable under Section 107(1) of the CGST Act, and was rejected without considering the grounds raised by the appellant. The importance of a valid order or decision for the appeal process under GST law was emphasized in the disposal of the appeal. en-us Fri, 07 May 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414063 The appeal was rejected as the letter issued by the Assistant Commissioner did not meet the criteria of a valid order or decision under the CGST Act. The Commissioner determined that the letter lacked essential elements such as findings, legal discussions, and proper reasoning. Therefore, the appeal was deemed not maintainable under Section 107(1) of the CGST Act, and was rejected without considering the grounds raised by the appellant. The importance of a valid order or decision for the appeal process under GST law was emphasized in the disposal of the appeal. Case-Laws GST Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414063