Appeal against SPL07 ( Waiver application under 128A Rejected) - Goods and Services Tax - GST

Taxpayer has filed waiver application SPL-02 under section 128A . In instant case, the waiver application got rejected and rejection order issued in SPL-07 and Can registered person still file appeal u/s 107 against order SPL-07 ? If yes, please guide how to file in common portal. The taxpayer has not filed any appeal against original DRC-07 order under section 107