GSTAT Agra says Departmental Appeal Dismissed for Want of Commissioner’s Specific Approval

The GST Appellate Tribunal, Agra Bench, dismissed the Department’s appeal against Rohit Enterprises as not maintainable. The Tribunal found that the Department had not produced the Commissioner’s opinion or direction for filing that particular appeal, as mandated by Section 112(3) of the CGST/UPGST Acts. A general letter containing administrative directions was insufficient. The Tribunal also noted the absence of any material showing that the Commissioner had directed the appeal in accordance with the monetary-limit framework under Section 120 and the applicable departmental circular. The appeal was dismissed without examining its merits.