Section 107 of the CGST Act, 2017 — Appeal  —–The petitioner challenged the order against which a statutory remedy of appeal under Section 107 is available. The counsel for the petitioner submitted that rule of exhaustion of alternative remedy is not absolute and in certain cases specially where principles of natural justice have been violated, the writ petition can be entertained even in the wake of availability of a statutory alternative remedy. The court observed that the ground being urged by the petitioner in these proceedings can very well be taken up before the Appellate Authority by preferring appeal under Section 107.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file a statutory appeal under Section 107 or to take recourse of any other legal remedy available to him. In case any statutory appeal is preferred by the petitioner, the same shall be decided by the Appellate Authority on merit as expeditiously as possible.