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    <title>Court Directs Petitioner to Appellate Authority Over Provisional Attachment Under GST; Section 107 Appeal Option Unclear.</title>
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    <description>Provisional attachment to protect revenue - The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. - HC</description>
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      <description>Provisional attachment to protect revenue - The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. - HC</description>
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