Section 107 of the CGST Act, 2017 —– Appeal —- The petitioner sought review of the order dated 20.10.2021, vide which the petition preferred by the review petitioner has been dismissed. The court observed that no fresh ground has been raised by the petitioner and all the grounds including the ground of opportunity of hearing in terms of Section 107(4) and 107(8), have already been raised by the petitioner and sufficient opportunity was given. There is no error apparent on record exists. No case for review is made out.

Held that:- The Hon’ble High Court dismissed the Review petition.