{"id":76939,"date":"2026-10-12T04:18:33","date_gmt":"2026-10-12T04:18:33","guid":{"rendered":""},"modified":"2026-10-12T04:18:33","modified_gmt":"2026-10-12T04:18:33","slug":"statutory-appellate-jurisdiction-excludes-direct-challenges-to-original-adjudication-orders-while-the-first-appeal-remains-pending","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76939","title":{"rendered":"Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending."},"content":{"rendered":"<p>Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.<br \/>Case-Laws<br \/>GST<br \/>Section 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication order remains outside that jurisdiction even where a statutory first appeal is pending. Presentation defects involving the respondent, supporting documents or deposit do not remedy the absence of an appealable order or allow a filing to be retained pending a future first-appellate order. A direct Tribunal challenge to the original order is therefore not maintainable, while the merits of the demand, the pending first appeal and recovery remain unresolved.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104857\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.Case-LawsGSTSection 112(1) confines Tribunal appeals to orders made in first appeal or revision; an original adjudication&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76939","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76939"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76939\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}