GST Appellate Tribunal, Chennai

Pankajam Plastics v. Muthiah Athinarayanan

Where appellant simultaneously filed appeals before first Appellate Authority and GSTAT on ground that department had initiated recovery proceedings, since appeal before Tribunal had been instituted before any order under section 107 or 108 was passed, such filing was premature and contrary to section 112(1), consequently, such appeal was to be dismissed with liberty to file afresh