Writ Petition Dismissed; Appeal Allowed with Pre-Deposit Under Section 107 of GST Act Within 15 Days

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....The HC dismissed the writ petition for lacking prima facie merit. However, the petitioner was granted leave to file an appeal before the Appellate Commissioner within 15 days of receiving the order, subject to making the applicable pre-deposit as mandated by Section 107 of the GST Act. Upon compliance, the Appellate Commissioner was directed to adjudicate the appeal on its merits in due course. The writ petition was accordingly dismissed.....