2023 (9) TMI 953

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..... (3) of the SGST Act, 2017 read with corresponding provisions of the CGST/IGST Act, 2017 - HELD THAT:- The impugned order is an appealable order under Section 107 of the CGST/SGST Act, 2017. Therefore, this Writ Petition is dismissed without expressing any opinion on merits of the case, giving liberty to the petitioner to file a statutory appeal before the Appellate Authority within a period of thi .....

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..... Authority within a period of thirty days from the date of receipt of a copy of this order. 4. Subject to the petitioner filing such appeal within such time, the Appellate Authority shall consider and dispose the same on merits and in accordance with law on its turn as expeditiously as possible, preferably, within a period of three months from the date of receipt of a copy of this order. No costs. .....

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