Having regard to the categoric stand taken on behalf of the official respondents that the impugned order dated 23.01.2019, passed by the Joint Commissioner, State Taxes and Excise, South Enforcement Zone, Parwanoo, HP (Annexure P13), is indeed an order passed in exercise of powers under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act’), learned Senior Counsel appearing for the petitioner seeks to withdraw this writ petition with liberty to file a statutory appeal under Section 107 of the Act. He submits that alongwith the appeal, the petitioner shall also move two miscellaneous applications, i.e. (i) for unblocking ITC of RTP amounting to ₹ 1,87,00,640/and (ii) for dispensing with the requirement of Sub Section 6 of Section 107 of the Act. Ordered accordingly.

2. We have no reason to doubt that the Appellate Authority shall decide both the applications at the earliest and in accordance with law, preferably within a period of two weeks. The appeal may also be decided at the earliest.

The writ petition stands disposed of in the aforesaid terms, so also pending miscellaneous application(s), if any.