Section 107 of the CGST Act, 2017 – Appeal –- The petitioner challenged the impugned order of the appellate authority dated 5th August, 2022. The court observed that the impugned order of the appellate authority is speaking one and there is no violation of principle of natural justice and is not contrary to any provisions of law. The petitioner could not make out a ground for invoking the constitutional writ jurisdiction under Article 226 of the Constitution of India

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