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2022 (9) TMI 986 - KARNATAKA HIGH COURTValidity of interim order - Challenge to the SCN - Levy of GST - supply of Extra Neutral Alcohol (ENA) - Validity of interim order of the Single Judge bench of HC, directing bank guarantee to be furnished by the petitioner - Section 4 of the Karnataka High Court Act - HELD THAT:- Despite the fact that the challenge is to the show cause notice, the writ petition is entertained. It is also noticed that remedy of appeal is available pursuant to the order to be passed by the authority in response to the show cause notice. Under the circumstances, the discretionary order passed by the learned Single Judge in imposing a condition to furnish bank guarantee to an extent of 25% of the amount mentioned in the show cause notice cannot be construed as an erroneous order to interfere in this intra court appeal on interim order. The contention of the appellant that appeal requires a deposit of only 10% and the filing of appeal on payment of 10% of the demand would automatically ensure stay of impugned order in terms of Sec.107(7) of the GST Act does not come to the rescue of the appellant to say that the impugned order is erroneous. The appellant has chosen to file the writ petition despite the opportunity of showing cause to the show cause notice is available to the appellant. Moreover, the right of appeal u/S 107 of the GST Act is available to the appellant. Hence, this court does not find any reasons to interefere with the discretion exercised by the learned Single Judge while considering the interim prayer. While granting interim order of stay, learned Single Judge has granted eight weeks time to furnish bank guarantee and it would come to an end on 31.01.2022. As the petitioner- appellant was in appeal, the time granted by the learned Single Judge to furnish bank guarantee is extended by another three weeks from 31.01.2022 - Appeal disposed off.
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