Section 107 of the CGST Act, 2017 – Appeal —- The Petitioner sought quashing the appeal order dated 14.07.2022; for quashing the notice issued under Section 73(1) of the Act for the assessment period 2017-18. The petitioner counsel placed its reliance upon the case of M/s Shri Mahila Grih Udyog Liijat Papad decided on 12.08.2022. The court observed that the issue in controversy involved in both the petitions are identical.

Held that:- The Hon’ble High Court set aside the impugned order dated 14.07.2022 and remitted the matter back to the respondent No.3 – Appellate Authority for reconsideration afresh in accordance with law.