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2019 (8) TMI 1421 - HC - GSTMaintainability of appeal - stay of recovery - requirement for pre-condition for deposit - Section 107(6) of both the CGST Act and the KSGST Act - HELD THAT:- This was not an issue agitated before the learned Single Judge. Further, a statutory appeal is yet to be filed. If the petitioner is intending to seek exoneration or waiver from the pre-conditions stipulated, it is them for to take steps if any available, either before the Appellate Authority or before any other appropriate forum. Since such an issue was not raised at the time of disposal of the writ petition and since no such ground was seen raised either in the writ petition or in the writ appeal, we are not deciding anything on the merit of such an issue. In view of the fact that the disputed amount now remains secure through the Bank Guarantee furnished, we are inclined to modify the impugned judgment by directing to keep in abeyance encashment of the Bank Guarantee furnished until the disposal of the appeal, provided the appellant keeps the same valid until disposal of a validly constituted appeal against Ext.P5 within a period of one month from today. Appeal disposed off.
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