2021 (4) TMI 141

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..... le 108 of the Goods and Services Tax Rules, the petitioner has time of three months to challenge the order at Ext.P3 which is received by the petitioner on 20.03.2021. The petitioner is intending to file statutory appeal within the prescribed period of limitation. If the petitioner files statutory appeal challenging the order at Ext.P3 within the prescribed period of limitation, then the respon .....

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..... der at Ext.P3 dated 05.03.2021 is reported to be received by the petitioner on 20.03.2021. 3. Learned counsel for the petitioner submits that the petitioner has time of three months' for preferring an appeal under Section 107 of the CGST Act and he is intending to prefer the appeal along with stay petition. However, according to the learned counsel for the petitioner, respondents are invoki .....

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..... er, this writ petition is disposed of with the following directions: If the petitioner files statutory appeal challenging the order at Ext.P3 within the prescribed period of limitation, then the respondents should not invoke bank guarantee furnished by the petitioner for a period of one week after filing of the statutory appeal. Learned Standing Counsel for the 4th respondent to communicate thi .....

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