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2018 (7) TMI 1636 - KERALA HIGH COURTAvailability of alternative remedy of appeal - invocation of Bank Guarantee - Held that:- In terms of Section 107 of the Act, read with Rule 108 of the Goods and Services Tax Rules, to appeal, the petitioner has three months' time from the date of Ext.P8 impugned order. The 7th respondent is the appellate authority - Because the petitioner has three months' time to appeal, it may be inequitable for the authority to invoke the bank guarantee before the petitioner could exhaust its appeal remedy-within the period of limitation, though. The respondent will not invoke the bank guarantee for three months - petition disposed off.
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