https://www.taxtmi.com/caselaws?id=404211 The High Court of Kerala ruled in favor of the petitioner, setting aside the authority's direction to invoke the bank guarantee and forward the demand draft to the respondent. The court found merit in the petitioner's argument based on Sections 78 and 107 of the Goods and Service Tax Act, emphasizing the petitioner's right to appeal and the statutory provisions for depositing the assessed amount. The court deemed the direction to encash the bank guarantee as illegal and ordered the petitioner to maintain the bank guarantee until the appeal is filed, ensuring compliance with the court's decision. en-us Tue, 16 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404211 The High Court of Kerala ruled in favor of the petitioner, setting aside the authority's direction to invoke the bank guarantee and forward the demand draft to the respondent. The court found merit in the petitioner's argument based on Sections 78 and 107 of the Goods and Service Tax Act, emphasizing the petitioner's right to appeal and the statutory provisions for depositing the assessed amount. The court deemed the direction to encash the bank guarantee as illegal and ordered the petitioner to maintain the bank guarantee until the appeal is filed, ensuring compliance with the court's decision. Case-Laws GST Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404211