2024 (1) TMI 709

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..... GST - Petitioner s bank guarantees are being threatened to be invoked for non-payment of remaining amount - Levy of penalty u/s 129 of CGST Act - petitioner has already deposited 25% of the penalty assessed by the Assessing Officer at the time of approaching the 1st appellate authority - HELD THAT:- Let there be an interim order and the respondents are directed not to invoke the bank guarantee .....

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..... the CGST/SGST Act, 2017. The Assessing Authority has levied the penalty under Sub-Section 1 of Section 129 of the CGST Act for an amount of Rs. 11,57,682.60/-. Petitioner s appeal before the 4th respondent has been unsuccessful. There is provision of 2nd appeal under the CGST/SGST Act, 2017 before the GST Tribunal. But, in absence of such a Tribunal, the petitioner has approached this Court. 4 .....

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