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We find no merit in the appeal and the same is accordingly dismissed.

Maintainability of petition — Sub-Section (1) of Section 107 of the Central Act of 2017 provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein. Thus, on account of remedy of an appeal under Section 107 of the Central Act of 2017, Ld. Single Judge rightly dismissed writ petition. — Kesar Farm Vs. The Additional Commissioner of Commercial Taxes (Enforcement) South Zone Bengaluru [2019] 19 TAXLOK.COM 054 (Karnataka)