2022 (11) TMI 28

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....2-10-2022<br>WP(C) NO. 31418 OF 2022 - -<br>GST<br>HONOURABLE MR. JUSTICE GOPINATH P. PETITIONER: BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: None OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) JUDGMENT The petitioner suffered an order under Section 129 of the Central Goods and Services Tax/ State Goods and Services Tax Act (CGST/SGST Act). While the proceedings were pending ....

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....ppeal period has not even started to run and therefore the petitioner is entitled to a direction that pending the constitution of the Appellate Tribunal and without giving to the petitioner a right to file such appeal, the bank guarantee provided by the petitioner cannot be invoked. It is submitted that the proposition that the time for appeal commences only from the day on which the Appellate Tri....

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.... to deposit a sum equivalent to 20% of the tax amount in dispute as a condition for maintaining an appeal before the Tribunal, it must be held that even if the Appellate Tribunal is not constituted the petitioner must be directed to deposit a sum equivalent to 20% of the tax amount in dispute as a condition for stay of invocation of bank guarantee. This payment will however be subject to the cond....