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    <title>2022 (11) TMI 28 - KERALA HIGH COURT</title>
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    <description>The HC ruled on a GST dispute involving bank guarantee invocation under Section 129. The court directed the petitioner to deposit 20% of the disputed tax amount within two weeks to prevent bank guarantee forfeiture. Despite the Appellate Tribunal&#039;s non-constitution, the court mandated compliance with statutory deposit requirements, ensuring the petitioner&#039;s right to appeal while protecting the revenue&#039;s interests.</description>
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      <description>The HC ruled on a GST dispute involving bank guarantee invocation under Section 129. The court directed the petitioner to deposit 20% of the disputed tax amount within two weeks to prevent bank guarantee forfeiture. Despite the Appellate Tribunal&#039;s non-constitution, the court mandated compliance with statutory deposit requirements, ensuring the petitioner&#039;s right to appeal while protecting the revenue&#039;s interests.</description>
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