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    <title>2021 (12) TMI 1039 - KERALA HIGH COURT</title>
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    <description>The Court concluded that the petitioner was deemed to have received the order under Section 129(3) of the Central Goods and Services Tax Act on 03.02.2020. Despite this, the petitioner&#039;s right to appeal against the final order could not be curtailed due to non-receipt or misplacement of the order. The Court directed the issuance of a certified copy of the order to the petitioner promptly to enable statutory remedies. Additionally, the Court ordered the first respondent to keep the invocation of the bank guarantee in abeyance for 60 days from the judgment date to facilitate the petitioner&#039;s pursuit of statutory remedies.</description>
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      <description>The Court concluded that the petitioner was deemed to have received the order under Section 129(3) of the Central Goods and Services Tax Act on 03.02.2020. Despite this, the petitioner&#039;s right to appeal against the final order could not be curtailed due to non-receipt or misplacement of the order. The Court directed the issuance of a certified copy of the order to the petitioner promptly to enable statutory remedies. Additionally, the Court ordered the first respondent to keep the invocation of the bank guarantee in abeyance for 60 days from the judgment date to facilitate the petitioner&#039;s pursuit of statutory remedies.</description>
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