Maintainability of petition — The petitioner inter alia assailed the validity of the order dated 19.09.2019, by which the goods have been released subject to levy of tax and penalty by an order subsequently passed on 20.09.2019. The order dated 20.09.2019 is appealable under Section 107 of the CGST Act, 2017. The petitioner asked for liberty to file an appeal against the order dated 20.09.2019. With the aforesaid liberty, the petition disposed of. — Pace Seating Systems Private Limited, Represented By Its Authorised Representative Shri. Saket Bardia Vs. The State of Karnataka, Joint Commissioner of Commercial Taxes (Vigilance) [2020] 20 TAXLOK.COM 009 (Karnataka)