State Appellate Authority Cannot Hear Appeal Arising From Central Adjudication Order — Calcutta HC Quashes Order and Remands to CGST Appellate Authority on Principles of Propriety and Consistency

The Calcutta High Court has quashed an appellate order passed by the State (WBGST) Appellate Authority in respect of an adjudication order passed by the Central (CGST) authorities, holding that when the adjudication order is passed by the Central Authority, the appeal therefrom must be heard and disposed of by the Central Appellate Authority under the CGST Act, on principles of propriety and consistency. The ruling by Justice Smita Das De in WPA 19016/2025 (ASP Private Limited, decided 28.09.2026) was passed with the concurrence of the CGST authorities, Union of India and the State, all of whom fairly conceded the legal position and did not oppose the remand.

The matter was remanded to the CGST Appellate Authority for fresh disposal within eight weeks, with liberty to the petitioner to raise all grounds. The ruling reinforces the jurisdictional principle that the appellate hierarchy must correspond to the adjudicating authority — a position that has been consistently maintained by the Calcutta High Court in catena of decisions under the GST regime.

- 2026-juristway.com-2752-HC(Calcutta)-GST  |  High Court of Calcutta  |  WPA 19016 of 2025  |  28.09.2026