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    <description>HC determined that the petitioner must first exhaust the statutory remedy under Section 107 of C.G.S.T. Act, 2017. The court set aside the impugned order dated 09.01.2023, directing the petitioner to file an appeal before the Competent Authority. The Appellate Authority will examine the disputed factual question regarding order communication and decide on appeal timeliness within prescribed limitation periods.</description>
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      <description>HC determined that the petitioner must first exhaust the statutory remedy under Section 107 of C.G.S.T. Act, 2017. The court set aside the impugned order dated 09.01.2023, directing the petitioner to file an appeal before the Competent Authority. The Appellate Authority will examine the disputed factual question regarding order communication and decide on appeal timeliness within prescribed limitation periods.</description>
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