2018 (10) TMI 1189

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..... [2019] 61 G S.T.R. 295 (Ker), 2019 (23) G. S. T. L. 3 (Ker.) - Invocation of Bank guarantee by respondents before prosecuting the appeal by petitioner - petitioner's case is that if the respondents invoke the bank guarantee, the petitioner's right to statutory remedy becomes illusory - Held that:- Indeed, in terms of Section 107 of the Act, read with Rule 108 of the Goods and Services Ta .....

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..... r Section 129 of the Act, for the supplier's failure to collect IGST . The petitioner has got the goods released on his furnishing the bank guarantee, though. 2. At any rate, faced with adverse orders, the petitioner wants to file a statutory appeal. But before it can prosecute the appeal, the 4th respondent threatens, the petitioner apprehends, to invoke the bank guarantee. So it has file .....

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..... it suffered penalty. As the judgment emanates from a Division Bench, it is not in my remit to reexamine the precedential proposition. At the same time, it is entirely open for the petitoner to distinguish the judgment and assert its case before the appellate forum. 6. The learned Government Pleader, on the other hand, has submitted that the petitioner has an efficacious alternative remedy and, .....

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