2022 (11) TMI 28

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....rder / Decisions)<br>Dated:- 12-10-2022<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 Ac....

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.... Tribunal has not been constituted, the appeal 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 onl....

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.... of the CGST/SGST Act requires the petitioner 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. T....