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The order of penalty passed under section 74 of the Act or under section 122 of the Act, are both appealable under section 107 of the Act.

Section 74 of the CGST Act, 2017—Penalty —The petitioner preferred writ petition against the order dated 3.2.2020 passed by the respondent under section 74 of the Act, 2017 imposing the penalty on the suppressed turn over. The petitioner submitted that suppression of turn over is not covered under section 74 of the Act, for the purpose of imposition of penalty. The respondent submitted that it is a case of search and seizure proceedings and is covered under section 74 of the Act read with section 67 of the Act and the order of penalty passed under section 74 of the Act is appealable under section 107 of the Act.
Held that:- The Hon’ble High Court dismissed the writ petition on the ground that the petitioner has an alternative remedy of filing an appeal against the order.—Shiv Traders Vs. State of Uttar Pradesh And 3 Others [2020] 25 TAXLOK.COM 013 (Allahabad)