Maintainability of appeal — Writ petition was disposed of on the consent order as impugned order is appealable under section 107 of CGST Act, 2017. In recalling application of the petitioner, respondent authorities submitted that no appeal u/s. 107 of the Act maintainable. Application disposed of that if no appeal is maintainable, the appellate authority shall be at liberty to hold so, in accordance with law. — Mags Garments Pvt. Ltd. Vs. Union of India And Others [2019] 12 TAXLOK.COM 065 (HP)