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In the instant application, the respondent Authorities have submitted that actually no appeal under Section 107 of the Act is maintainable. In our considered view, there is no necessity of any review or recall of the order dated 31st December, 2018.

Shanti Prime Publication Pvt. Ltd.

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)