2020 (12) TMI 233

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..... e Respondent : Shri Pushpendra Yadav, learned Additional Advocate General ORDER PER : SANJAY YADAV, ACTING CHIEF JUSTICE. Petitioner, a registered tax payer under the Goods and Services Tax Act, owns a dealership of Skoda Car and is engaged in the sales of cars and service. The grievance of the petitioner is that having been subjected to summons under Section 70 of the Central Goods and Service .....

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..... ly because the petitioner has to pre-deposit, therefore, instead of appeal present petition is filed, we are not inclined to cause indulgence. Sub-sections (5) and (6) of Section 107 clearly stipulates: "Section 107. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the .....

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