Appeal Restored

The Orissa High Court set aside the appellate order passed under Section 107 of the CGST Act after finding that a clerical error in Form GST DRC-07 wrongly classified an interest demand as tax. 

Since this mistake would have compelled the taxpayer to make an excess pre-deposit for filing an appeal before the GST Appellate Tribunal under Section 112, the Court exercised its writ jurisdiction and remanded the matter for fresh adjudication.