https://www.taxtmi.com/caselaws?id=799338 Section 107 of the Central Goods and Services Tax Act, 2017 provides a statutory appellate remedy against an Order-in-Original. A jurisdictional objection under Section 6(2)(b), including whether State GST and DGGI proceedings overlap, requires examination of disputed facts concerning the transactions, their factual foundation and the nature of the proceedings. Such objections, together with challenges to the demand and evidentiary findings, fall for consideration by the appellate authority. The statutory appeal must therefore be pursued, with the jurisdictional objection and all merits issues remaining open before that authority. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799338 Section 107 of the Central Goods and Services Tax Act, 2017 provides a statutory appellate remedy against an Order-in-Original. A jurisdictional objection under Section 6(2)(b), including whether State GST and DGGI proceedings overlap, requires examination of disputed facts concerning the transactions, their factual foundation and the nature of the proceedings. Such objections, together with challenges to the demand and evidentiary findings, fall for consideration by the appellate authority. The statutory appeal must therefore be pursued, with the jurisdictional objection and all merits issues remaining open before that authority. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799338