TMI Blog2019 (8) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ake 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority was directed to dispose of the stay petition, if any filed, within two weeks, for which time encashment of the Bank Guarantee was stayed. 3. The appellant contended that, the learned Single judge ought to have considered the writ petition on the merits of the impugned order, because Ext.P5 order is suffering from the illegality of denial of opportunity of personal hearing. We are of the considered opinion that such a ground will be available to the appellant before the Appellate Authority while challenging the impugned order. Hence we are not persuaded to interfere on that ground. 4. Sri. P.S.Soman Pulladan, learned counsel for the appellant contended that, Section 107(6) of both the CGST Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. 7. Under the above mentioned circumstances, the writ appeal is hereby disposed of by leaving liberty to the appellant as mentioned above. However, 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. Needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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