The writ petition is disposed of, at the stage of admission, leaving it open for the petitioner herein to avail the statutory remedy of appeal under Section 107 of the Act.
Section 107 of the CGST Act — Appeal — The petitioner was issued a SCN dated 26.10.2020. In response the petitioner submitted reply but the respondent vide order dated 07.12.2020 under Section 73, asked him to pay an amount of Rs. 2,49,02,589/- towards tax, penalty and interest within 30 days. The petitioner challenged the validity and legal sustainability of the said order. The petitioner submitted that respondent grossly erred in construing the transactions as ‘works contract’ relating to immovable property in contravention of the settled law and the transactions in question are composite supply of goods and services. The respondent counsel submitted that the petitioner has remedy of filing statutory appeal before the authority u/s 107 of the Act. The court observed that present impugned order is assailable before the appellate authority.
Held that:- The Hon’ble High Court held that it is open for the petitioner to avail the statutory remedy of appeal under Section 107 of the Act. Till expiry of period of limitation for filing the appeal against the order, the respondents shall not take any coercive action pursuant to the impugned order.