2019 (10) TMI 405

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..... SIONER OF STAT TAX (APPEALS) , STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD, FEDERAL BANK LTD. AND ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD - 2019 (10) TMI 405 - KERALA HIGH COURT - TMI - Abeyance of Recovery proceedings - stay of encashment of the bank guarantee furnished by him as security before the respondents - HELD THAT:- On the petitioner payin .....

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..... AYASANKARAN NAMBIAR, J. For The Petitioner : ADVS. SRI. TOMSON T. EMMANUEL AND SRI. JENSON FRANCIS PAYANKAN For The Respondent : GOVERNMENT PLEADER DR.THUSHARA JAMES JUDGMENT Against Ext.P7 order of the 1st respondent imposing tax and penalty on the petitioner under the IGST Act, the petitioner has preferred Ext.P8 appeal. In .....

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..... ation. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with the following directions. a) On the petitioner paying 10% of the disputed tax as a conditi .....

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