Goldline Plywood vs. The Assistant State Tax Officer
Held
The Court held that in the interest of justice, the bank guarantee should not be invoked until the statutory period for filing an appeal under Section 107 of the CGST Act expires. The petitioner was directed to keep the bank guarantee alive during this period.
Facts
The petitioner, Goldline Plywood, apprehended that the Assistant State Tax Officer would invoke a bank guarantee furnished after an order under Section 129(3) of the CGST Act. They contended that invoking the guarantee before the appeal period under Section 107 expired would prejudice their appellate remedy.
Key Issues
Whether a bank guarantee furnished against an order passed under Section 129(3) of the CGST Act can be invoked before the expiry of the statutory period for filing an appeal under Section 107.
Sections Cited
Section 129(3), Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 17TH DAY OF FEBRUARY 2022 / 28TH MAGHA, 1943 WP(C) NO. 5453 OF 2022 PETITIONER: GOLDLINE PLYWOOD MUNICIPAL VEGETABLE MARKET BUILDING AM ROAD, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, BAIJU T. ALIAS BY ADV RAMESH CHERIAN JOHN RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO V, OFFICE OF THE DY. COMMISSIONER OF STATE TAX (IND), STATE GST DEPT, SGST COMPLEX, PALAKKAD-678 001 2 THE INDIAN OVERSEAS BANK, 11/303, U TEMPLE JUNCTION, M.C.ROAD, PERUMBAVOOR-683 542, REPRESENTED BY ITS BRANCH MANAGER 3 THE BRANCH MANAGER, INDIAN OVERSEAS BANK, M.C.ROAD, PERUMBAVOOR-683 542. ADV.DR.THUSHARA JAMES -SR.GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.5453/22 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.5453 of 2022 ---------------------------------------
The judgment continues below.
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