https://www.taxtmi.com/caselaws?id=790775 A CESTAT order examined whether it had jurisdiction to decide an appeal arising from a customs adjudication order where the dispute turned on interpretation of IGST schedule entries and tariff classification, and whether such matters belonged within the GST appellate framework. Noting conflicting authorities on the Tribunal's competence under the Customs Act, Customs Tariff Act, IGST Act and CGST appellate scheme, the Bench referred the jurisdictional issue to the Hon'ble President for a Larger Bench. It also referred the question whether a challenge to jurisdiction may be raised at the appellate stage despite not being raised before the adjudicating authority. The substantive tax dispute was not examined pending those preliminary rulings. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790775 A CESTAT order examined whether it had jurisdiction to decide an appeal arising from a customs adjudication order where the dispute turned on interpretation of IGST schedule entries and tariff classification, and whether such matters belonged within the GST appellate framework. Noting conflicting authorities on the Tribunal's competence under the Customs Act, Customs Tariff Act, IGST Act and CGST appellate scheme, the Bench referred the jurisdictional issue to the Hon'ble President for a Larger Bench. It also referred the question whether a challenge to jurisdiction may be raised at the appellate stage despite not being raised before the adjudicating authority. The substantive tax dispute was not examined pending those preliminary rulings. Case-Laws Customs Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790775