2020 (12) TMI 941 - HC - GST

Maintainability of petition - availability of alternative remedy of pursuing the appeal - HELD THAT - The writ petition is disposed by relegating the petitioner to his alternative remedy of pursuing the appeal before the appellate authority. It is made clear, however, that the Bank Guarantee furnished by the petitioner (Ext.P12) at the time obtaining a release of the detained goods and vehicle from the respondent, shall be kept alive by the petitioner during the pendency of the appeal, and on that condition, the respondent shall refrain from invoking the Bank Guarantee for a period of two months from today.

Summary

The petitioner appealed under the GST Act against Ext.P10, remitted appeal fee. The writ petition is disposed, petitioner directed to pursue appeal before appellate authority. Bank Guarantee (Ext.P12) to be maintained during appeal, respondent cannot invoke it for two months.