https://www.taxtmi.com/caselaws?id=390384 An order detaining goods under the CGST framework was treated as amenable to appeal under Section 107 because the provision permits appeals against decisions or orders of an adjudicating authority. Where the dispute related only to penalty, with tax already paid, the Court required deposit of the entire disputed penalty as a condition for filing and entertaining the appeal. On such deposit and filing within limitation, the appellate authority was to consider the appeal on merits and the detained goods were to be released, while the appellant could raise all available contentions before that authority. en-us Tue, 06 Aug 2019 00:00:00 +0530 Sat, 15 Mar 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390384 An order detaining goods under the CGST framework was treated as amenable to appeal under Section 107 because the provision permits appeals against decisions or orders of an adjudicating authority. Where the dispute related only to penalty, with tax already paid, the Court required deposit of the entire disputed penalty as a condition for filing and entertaining the appeal. On such deposit and filing within limitation, the appellate authority was to consider the appeal on merits and the detained goods were to be released, while the appellant could raise all available contentions before that authority. Case-Laws GST Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390384