Section 107 of the CGST Act, 2017 – Appeal –-- The petitioner challenged the action of the respondent to be in conflict with the mandate of Section 107 (7) of the Act inasmuch as once an Appeal has been preferred, no recovery could have been made by the respondent unless the Appeal is rejected. The counsel for the petitioner submitted that the grievance of the petitioner has been redressed as the amount recovered during pendency of the appeal has been reversed. As such, she wants to withdraw the writ petition.

Held that:- The Hon’ble Court dismissed the writ petition as withdrawn.