2026 (8) TMI 1679

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....the Appellant: Subashini Ganapathy, CA. Present for the Respondent: Mr. A. Swaminathan, SGST State Authorised Representative. ORDER 1. The Filing No. 2026133/10100/0064 is taken up by the Bench. 2. Ld. Authorized representative of the Applicant/Appellant and Ld. Representative for the Respondent (State Government) were present. 3. Ld. Authorized representative of the Applicant/Appel....

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....sed the records and found that the appeal filing No. 2026133/10100/0064 was filed on 19.03.2026 prior to passing of an Order under Section 107 or 108 of the CGST,2017. 8. The question is whether person aggrieved can file an appeal with GSTAT under Section 112 of the CGST Act, 2017 in the absence of an order passed under Section 107 or 108 of this CGST Act. 9. As per Section 112(1) of the CGS....