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TMI Blog2018 (7) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... 36 - KERALA HIGH COURT - 2018 (18) G. S. T. L. 29 (Ker.) - Availability of alternative remedy of appeal - invocation of Bank Guarantee - Held that:- In terms of Section 107 of the Act, read with Rule 108 of the Goods and Services Tax Rules, to appeal, the petitioner has three months' time from the date of Ext.P8 impugned order. The 7th respondent is the appellate authority - Because the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond, before the 1st respondent, and had the machinery and the transport vehicle released. 2. At any rate, faced with adverse orders, the petitioner contemplates invoking the appellate remedy. Now, the petitioner has filed this Writ Petition ventilating his grievance that before the petitioner could invoke the appellate remedy, the 1st respondent is threatening to invoke the bank guarantee. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause the petitioner has three months' time to appeal, it may be inequitable for the authority to invoke the bank guarantee before the petitioner could exhaust its appeal remedy-within the period of limitation, though. 6. I, therefore, dispose of this Writ Petition holding that the respondent will not invoke the bank guarantee for three months. In the meanwhile the petitioner may make all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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