2021 (2) TMI 703

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..... ction contained in the order at Ext.P3 to the 2 nd respondent directing the said respondent to encash the bank guarantee and forward the demand draft of the value of the bank guarantee to the 1st respondent is per se illegal - HELD THAT:- Keeping in mind the provisions of Sections 78 and 107 of the GST Act, this writ petition deserves to be allowed with the following directions: The 2nd respon .....

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..... 2nd respondent-Bank to invoke bank guarantee and to forward the demand draft of the value of the said bank guarantee to the 1st respondent. 02. Learned counsel for the petitioner has rightly pointed out the provisions of Section 107 of the Goods and Service Tax Act which provide for pre deposit. He also relied on Section 78 of the said Act to demonstrate that the petitioner has time of three mo .....

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