Section 107 of the CGST Act, 2017 – Appeal –- The petitioner challenged the impugned order of adjudication on the ground that full text of the order has not been supplied to the petitioner and only summary of the order has been supplied and for e-filing of the appeal, full text of the order is required and further that manual filing of the appeal will not be accepted. The respondent counsel submitted that now full text of the order has been made available to the petitioner.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file appeal in Hardcopy and manually and if such appeal is filed within four weeks, the respondent shall consider the same as to have been filed within the limitation and shall hear and decide the appeal on merits by giving opportunity of hearing to the petitioner.