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2021 (4) TMI 141 - HC - GSTInvocation of bank guarantee furnished by the petitioner for release of the goods - petitioner intend in preferring an appeal under Section 107 of the CGST Act - HELD THAT:- In terms of Section 107 of the CGST Act read with Rule 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 respondents should not invoke bank guarantee furnished by the petitioner for a period of one week after filing of the statutory appeal - petition disposed off.
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