2018 (10) TMI 1519

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..... nder Section 107(1) of the CGST/SGST Act; the petitioner may file the statutory appeal in time - the authorities are restrained from invoking the bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation - petition disposed off. - WP (C). No. 29390 of 2018 - - - Dated:- 6-9-2018 - MR DAMA SESHADRI NAIDU, J. For The Petitioner : Aji V. Dev .....

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..... completed the adjudication and issued the Ext.P5 order, against which the petitioner intends to file a statutory appeal-within limitation. But he apprehends that the authorities, in the meanwhile, may encash the bank guarantee. 4. The learned Government Pleader, on the other hand, submits that the appellate authority has already been constituted under Section 107(1) of the CGST/SGST Act; the p .....

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