https://www.taxtmi.com/forum/issue?id=120870 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. en-us Wed, 15 Apr 2026 18:39:17 +0530 Mon, 20 Apr 2026 19:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120870 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. Discussion-Forum GST Wed, 15 Apr 2026 18:39:17 +0530 https://www.taxtmi.com/forum/issue?id=120870