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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether interim protection against encashment of the bank guarantee could be granted pending challenge to the order passed under Section 129 of the Kerala State Goods and Services Tax Act, 2017.
Analysis: The writ petition was filed on the apprehension that the bank guarantee furnished during proceedings under Section 129 would be invoked. The Court noted the petitioner's challenge to the order under Section 129 and the availability of the appellate remedy under Section 107. Pending further action, the Court considered it to protect the petitioner from immediate encashment and directed communication of the decision taken under Section 129 within a short time.
Conclusion: Limited interim protection against encashment of the bank guarantee was granted, and directions were issued for communication of the Section 129 decision.
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