Section 107 of the CGST Act, 2017 – Appeal -– Limitation - The court observed that there is no scope of passing any interim order in the matter and the issues involved require affidavits from the respondents for final adjudication.

Held that:- The Hon’ble High Court directed that the respondents file affidavit in opposition within four weeks; reply thereto, if any, to be filed by the petitioner within two weeks thereafter. Listed the matter for final hearing in the monthly list of July, 2023.