Section 107 of the CGST Act, 2017 – Appeal –- The petitioner has challenged the impugned order of the Appellate Authority dated 1st of October, 2020 on the ground of violation of principle natural justice by passing the ex parte impugned order without considering the petitioner’s adjournment petition on medical ground. The court considered the submission of the petitioner.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to the Appellate Authority to pass a fresh order in accordance with law.