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2026 (7) TMI 1273

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....IGH COURT - 2026:RJ - JP:27440 - DB<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-7-2026<br>D. B. Civil Writ Petition No. 5770/2025 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE MANEESH SHARMA For the Petitioner(s): Mr. Ravi Gupta, Adv. For the Respondent(s): Mr. Ajay Shukla, AAG, Mr. Shivam Sharma, Adv., Ms. Jyoti Sharma, Adv., Ms.....

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....medy by way of an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority is provided against the impugned order dated 16.01.2025 Section 107 reads as under:- "Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services ....