2026 (7) TMI 1429

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....GH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-7-2026<br>D. B. Civil Writ Petition No. 11801/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE MANEESH SHARMA For the Petitioner(s): Mr. Rahul Lakhwani, Mr. Mihir Jhanwar, Advocates For the Respondent(s): Mr. Sachin Singh Rathore, Mr. Tanishq Aditya Parmar & Mr. Anshuman Singh, Advocates for Mr. S.S.....

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.... provided against the impugned order dated 14.10.2025. 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 Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed ....