2021 (4) TMI 141

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..... VT. PLEADER JUDGMENT Dated this the 30th day of March 2021 Heard both sides. 2. Under orders of this Court in W.P.(C) No.18098 of 2020, goods were released vide release order at Ext.P2 on furnishing bank guarantee by the petitioner. The adjudication proceedings continued and those were culminated in the order at Ext.P3 by which the 3rd respondent had directed the petitioner to pay the IGST tax .....

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..... considered the submissions so advanced and perused the materials placed before me. 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. .....

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