#Section 107

Delhi HC ruled that a CGST penalty must be contested through a Section 107 appeal and that the pre-deposit requirement is governed by the original provision, staying recovery until the taxpayer deposits 25 % of the penalty. The order clarifies the procedural path for taxpayers while the scope of Section 122(1) remains pending before the Supreme Court.

Delhi High Court holds that revocation petitions under Section 64 of the Patents Act remain maintainable even after patent expiry or after a Section 107 defence is raised.