Home Case Index All Cases GST GST + Commissioner GST - 2021 (10) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 1115 - Commissioner - GSTPrinciples of natural justice - request of the appellant to conclude the case without issuance of SCN - HELD THAT:- Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed. Whereas, on going through the content of the letter against which the appellant has filed the appeal, it is found that it is not a Decision or Order as there is no findings or observation are given in the said letter or no provisions of law/Act has been discussed in the letter accordingly, the said letter does not come under the purview of definition of order/decision. Though, the definition of order/decision has not been given in GST law/Act however, it has been defined in various legal dictionary/form. It is apparent that order or decision is pronounced after an evaluation of facts and law with proper reasoning and discussion and findings whereas, on going through the content of the letter, that it is found that in the instant case, there is no findings or discussion or provisions of law are discussed therefore, appeal against the said letter is not maintainable/acceptable under Section 107(1) of CGST Act, 2017. This appeal is not maintainable and liable to be rejected.
|