2022 (2) TMI 505

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..... of Section 107 of the CGST Act - HELD THAT:- Having regard to the period of three months available to the petitioner to prefer an appeal against Ext.P3 order, it is essential in the interests of justice that the bank guarantee is not invoked till the period for filing the appeal expires. The order dated 20.12.2021 produced as Ext.P3 shows that the 1st respondent has invoked the bank guarantee alo .....

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..... ree months and if within the said period of three months, he abides by the terms stipulated in Section 107 of the CGST Act, all proceedings for invocation of the bank guarantee or other proceedings shall stand stayed by virtue of the statutory prescriptions. However, even without waiting for the period of three months, the respondents have proceeded to invoke the bank guarantee, which according to .....

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