Section 107 of the CGST Act, 2017—Appeal --- The petitioner challenged the orders dated 25.02.2019 and 28.02.2019 for imposition of penalty u/s 122 and recovery of interest u/s 79. The High Court observed that the present writ petition is highly misplaced, as an efficacious alternative remedy is available u/s 107 and accordingly dismissed the petition. Before this Court, the petitioner submitted that he would file an application in the High Court for review of the impugned order.
Held that:- The Hon’ble Supreme Court dismissed the special leave petition.—Kesoram Industries Ltd Vs. Assistant Commissioner of Central GST And Central Excise Mancherial Division & Ors. [2019] 13 TAXLOK.COM 010 (SC)