Section 107 of the CGST Act, 2017 — Appeal ——The petitioner sought to quash the orders dated 10.02.2022 for the period 2017-18 and 2018-19 as well as the letters dated 15.03.2023. The counsel for the petitioner contended that that the bank accounts of the petitioner have been attached by opposite party without issuing any notice. Though the petitioner wanted to release the bank accounts, the same was not taken into consideration and order dated 05.04.2023 was passed. The Counsel for the department contended that the order impugned is appealable under Section 107. The court observed that since the order impugned is appealable, therefore, they are not inclined to entertain this writ petition.

Held that:- The Hon’ble High Court granted liberty to the petitioner to pursue its remedy before the appropriate forum.