Section 107 of the CGST Act, 2017 —– Appeal —- The petitioner challenged order dated 17.06.2022. The counsel for the parties submitted that impugned order is appealable under Section 107 of the Act. The counsel for the petitioner submitted that total tax amount demanded is Rs.1,88,16,111/- and the respondent has already recovered Rs.49,28,604/-, which is more than 10% of this amount. The court observed that since the respondent has already recovered more than 10% of the amount, this petitioner may be permitted to file an appeal before the Competent Appellate Authority and if, the Appellate Authority comes to the conclusion that requirement of sub-sections 6 and 7 of Section 107 are complied with, the Competent Authority may pass appropriate order for refund of the remaining amount which is more than 10%.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file the appeal along with appropriate application. In that event, the Appellate Authority shall consider appropriate application in accordance with law and pass a speaking order.