Section 107 of the CGST Act, 2017 — Appeal -- The petitioner challenged order of the Appellate Authority, asserting that the said order, though dated 14.10.2020, was received by them only on 12.07.2021 and grounds of the challenge of the assessment not considered by the Appellate Authority. The counsel for department submitted that the petitioner has an effective, alternative remedy, of filing a Second Appeal. The court observed that the petitioner must invoke their alternative remedy.

Held that:- The Hon’ble High Court directed that in order to enable the petitioner to invoke their second Appellate remedy, all recovery based on assessment shall remain deferred for a period of one month.