https://www.taxtmi.com/caselaws?id=800833 GST appellate procedure requires an order-in-original to be challenged first before the Appellate Authority under Section 107. Tribunal jurisdiction under Section 112(1) is confined to orders passed under Sections 107 or 108, or corresponding State GST provisions. Pendency of a statutory first appeal does not transform the original adjudication order into an appellate order capable of direct Tribunal challenge. Rule 24(4) procedural scrutiny powers cannot expand the statutory category of appealable orders. Consequently, a direct Tribunal appeal against an order-in-original is not maintainable where no appellate or revisional order exists. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800833 GST appellate procedure requires an order-in-original to be challenged first before the Appellate Authority under Section 107. Tribunal jurisdiction under Section 112(1) is confined to orders passed under Sections 107 or 108, or corresponding State GST provisions. Pendency of a statutory first appeal does not transform the original adjudication order into an appellate order capable of direct Tribunal challenge. Rule 24(4) procedural scrutiny powers cannot expand the statutory category of appealable orders. Consequently, a direct Tribunal appeal against an order-in-original is not maintainable where no appellate or revisional order exists. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800833