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2022 (2) TMI 505 - HC - GSTInvocation of bank guarantee furnished by the petitioner, while obtaining release of the goods detained under Section 129(1) of the CGST Act - compliance 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 along with the order under Section 129 CGST Act, itself. This writ petition is disposed of directing the 1st respondent to withhold invocation of the bank guarantee for a period of four months from 20.12.2021 to enable the petitioner to pursue the appellate remedy.
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