Section 107 of the CGST Act, 2017—Appeal —The petitioner challenged the order dated which is consequential to the seizure order. The petitioner admitted that the order is the subject matter of challenge in Writ Tax No.1298 of 2018, which is pending consideration. The Court observed that writ petition is misconceived. The petitioner submitted he proposes to file an Appeal under Section 107 of Act, 2017 and prayed for permission to withdraw the present petition.
Held that:- The Hon’ble High Court dismissed the present petition as the same is withdrawn.—Br Industries Vs State of U.P. And 3 Others  25 TAXLOK.COM 065 (Allahabad)