Additional Commissioner, CGST & CE/ST, Commissionerate, Udaipur in the matter of M/s. Gyankeer Products Private Limited 

The AAAR found that the appeal was filed against the letter dated 11.07.2023 wherein decision was taken by the AAR, Rajasthan under Section 104 of the CGST Act, 2017. No appeal was filed against the AAR Order dated 01.06.2022. The instant petition cannot be treated as an appeal by default; that will be time-barred too. The instant appeal is not an appeal under Section 100 against the order passed under Section 98(4) or 98(5) of the CGST Act, 2017. Thus, it is outside the purview of the domain of the Authority. It was held that the appeal filed by CGST, Udaipur before AAAR against the letter dated 11.07.2023 issued by AAR, Rajasthan is not maintainable. It is disposed of accordingly.