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    <title>2026 (10) TMI 234 - CALCUTTA HIGH COURT</title>
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    <description>GST appellate jurisdiction requires appeals from adjudication orders of Central proper officers to be heard by the competent appellate authority under the Central GST regime. A State Appellate Authority cannot acquire jurisdiction merely because such an appeal is presented before it; deciding it breaches jurisdictional propriety and consistency in the GST framework. Accordingly, an order issued by the State Appellate Authority on a Central adjudication appeal is to be quashed, with the appeal remitted for fresh determination by the competent Central Appellate Authority according to law.</description>
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      <description>GST appellate jurisdiction requires appeals from adjudication orders of Central proper officers to be heard by the competent appellate authority under the Central GST regime. A State Appellate Authority cannot acquire jurisdiction merely because such an appeal is presented before it; deciding it breaches jurisdictional propriety and consistency in the GST framework. Accordingly, an order issued by the State Appellate Authority on a Central adjudication appeal is to be quashed, with the appeal remitted for fresh determination by the competent Central Appellate Authority according to law.</description>
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