https://www.taxtmi.com/caselaws?id=364328 HC ruled that the 1st respondent cannot invoke the bank guarantee for three months, allowing the petitioner time to file an appeal under Section 107 of the Central Goods and Services Tax Act. The court balanced procedural fairness by preserving the petitioner's appellate remedy and preventing premature guarantee invocation, directing interim protection during the appeal process. en-us Mon, 16 Jul 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364328 HC ruled that the 1st respondent cannot invoke the bank guarantee for three months, allowing the petitioner time to file an appeal under Section 107 of the Central Goods and Services Tax Act. The court balanced procedural fairness by preserving the petitioner's appellate remedy and preventing premature guarantee invocation, directing interim protection during the appeal process. Case-Laws GST Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364328