2021 (6) TMI 369

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..... ee months from the date of the order passed by the Authority. Since under Section 107 sub-clause 4, the period of limitation has been prescribed for three months and he has filed the writ petition before this Court, he submitted that the Appellate Authority can dispose of the appeal on merits without going to the limitation. If the petitioner files an appeal before the Appellate Authority withi .....

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..... . At the outset, learned Additional Government Advocate submitted that under Section 107 of the Central Goods and Services Act, 2017, against the impugned order, the petitioner has an alternative and efficacious remedy of appeal before the Appellate Authority. In support of his contention, he has also relied on the order of the Division Bench of this Court in Writ Appeal No.3974/2019, disposed of .....

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