Maintainability of petition — The petitioner challenged the order passed under Section 83(1) read with Section 5(3) of KGST Act,2017. The petitioner has a remedy of an appeal as provided under Section 107 of the Act, which has not been exhausted. Since, the petitioner is relegated to the Appellate Authority. Writ petition disposed of permitting the petitioner to file an appeal. — Nayaz Ahmed Vs. State of Karnataka Finance Department Bengaluru, The Asst. Commissioner of Commercial Taxes (Enforcement 16) [2019] 15 TAXLOK.COM 083 (Karnataka)