ORDER

i. Ramesh Kumar, learned counsel for the petitioner.

Sri. T.K. Vedamurthy, learned Additional Government Advocate for the respondents.

The petition is admitted for hearing. With the consent of learned counsel for the parties, the same is heard finally.

2. In this petition, the petitioner inter alia has assailed the validity of the order dated 19.09.2019 passed by respondent No.2, by which the goods have been released subject to levy of tax and penalty by an order subsequently passed on 20.09.2019.

3. It is pertinent to mention here that the validity of the order dated 20.09.2019 is not under challenge in this writ petition.

4. Learned counsel for the Revenue points out that the order dated 20.09.2019 is appealable under Section 107 of the Central Goods and Services Tax Act, 2017. In view of the aforesaid submission, learned counsel for the petitioner submits that the petitioner be granted liberty to file an appeal against the order dated 20.09.2019.

5. In view of the aforesaid submission, the writ petition is disposed of with a direction that in case the petitioner files an appeal within a period of two weeks from the date of receipt of certified copy of the order passed today, the appellate authority shall decide the appeal preferred by the petitioner expeditiously in accordance with law preferably within a period of two months from the date of filing of such an appeal.

With the aforesaid liberty, the petition stands disposed of.