Appeal — In the instant case, since the petitioner has been pursuing the matter before this Court, it is directed that if petitioner files the statutory appeal within one month, the Appellate Authority shall consider and decide the same on merits. Held that— The petition stands disposed off.  Piccadily Holiday Resorts Limited Vs. Union of India & Ors. [2018] 2 TAXLOK.COM 167 (P&H)