Section 107 of the CGST Act, 2017— Appeal -– The petitioner sought directions to the respondent no.02 to dispose the appeal after hearing the petitioner within a time bound manner. The petitioner advocate submitted that the appeal has now come up for hearing on 11.01.2023. Therefore, there will be no requirement for this Court to give any specific directions with regard to the hearing of appeal.

Held that:- The Hon’ble High Court directed that the appeal be expeditiously dealt with.