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AASHMI TRADERS vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
S.sajeevan
Res. Counsel
---

Petitioner / Applicant

AASHMI TRADERS
Respondent THE ASSISTANT STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Oct 12, 2022
Order No.

WP(C) NO. 31418 OF 2022

Citation

2022(10) TAXREPLY 6527
Original Order
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ORDER

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 before the authorities, the petitioner produced a bank guarantee and got the goods and conveyance released. The petitioner challenged the proceedings under Section 129 before the 1st Appellate Authority, who also confirmed the proceedings of the original authority. 2. The petitioner apprehends that pending the constitution of the State Appellate Tribunal, the bank guarantee provided by the petitioner may be invoked. He relies on the judgment of this Court in M/s.Podaran Foods India Pvt. Ltd. Vs. State of Kerala; [2021 (1) TMI 552 Kerala High Court] to content that it will not be proper for the authorities to invoke the bank guarantee provided by the petitioner till the appeal period is over. It is the case of the petitioner that since the Appellate Tribunal has not been constituted, the appeal period has no....

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