https://www.taxtmi.com/caselaws?id=385232 The appellant challenged tax and penalty imposition under CGST and KSGST Acts, seeking relief through a writ petition. The Single Judge dismissed the petition, advising statutory appeal pursuit. Bank Guarantee encashment was stayed for appeal filing. The appellant's argument on lack of personal hearing was rejected, directing issues to Appellate Authority. Deposit requirement under Section 107(6) was deemed irrelevant for the writ appeal, pending statutory appeal. The Court granted liberty to pursue remedies, modifying judgment to suspend Bank Guarantee encashment until appeal resolution, provided Guarantee validity maintenance. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 15 Jan 2020 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385232 The appellant challenged tax and penalty imposition under CGST and KSGST Acts, seeking relief through a writ petition. The Single Judge dismissed the petition, advising statutory appeal pursuit. Bank Guarantee encashment was stayed for appeal filing. The appellant's argument on lack of personal hearing was rejected, directing issues to Appellate Authority. Deposit requirement under Section 107(6) was deemed irrelevant for the writ appeal, pending statutory appeal. The Court granted liberty to pursue remedies, modifying judgment to suspend Bank Guarantee encashment until appeal resolution, provided Guarantee validity maintenance. Case-Laws GST Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385232