https://www.taxtmi.com/caselaws?id=797805 Section 112(1) permits an appeal to the Appellate Tribunal only against an order passed under Section 107 or Section 108. Where the First Appellate Authority has not passed or rejected an order in APL-02 when the Tribunal appeal is filed, no appealable order exists. An appeal instituted before an order under Section 107 or Section 108 comes into existence is therefore not maintainable. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797805 Section 112(1) permits an appeal to the Appellate Tribunal only against an order passed under Section 107 or Section 108. Where the First Appellate Authority has not passed or rejected an order in APL-02 when the Tribunal appeal is filed, no appealable order exists. An appeal instituted before an order under Section 107 or Section 108 comes into existence is therefore not maintainable. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797805