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2020 (1) TMI 880 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal - section 107 of the GST Act, 2017 - HELD THAT:- As Statutory remedy of appeal is available to the petitioner, therefore, we are not inclined to accept the aforesaid submissions of learned counsel for the petitioner and grant liberty to the petitioner to challenge the said order under section 107 of the GST Act, 2017 and also after depositing the whole amount as per order dated 22.11.2019, file a copy of the receipt. Petition disposed off.
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