M/s. BERGER PAINTS INDIA LTD. Versus STATE TAX OFFICER, INVESTIGATION BRANCH, STATE GOODS & SERVICES TAX DEPARTMENT, ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KOLLAM, THE ASSISTANT COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THE BRANCH MANAGER, ICICI BANK LTD, KOLKATTA AND STATE OF KERALA STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM – 2018 (7) TMI 1636 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 29 (Ker.) – Availability of alternative remedy of appeal – invocation of Bank Guarantee – Held that:- In terms of Section 107 of the Act, read with Rule 108 of the Goods and Services Tax Rules, to appeal, the petitioner has three months' time from the date of Ext.P8 impugned order. The 7th respondent i
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he petitioner provided Ext.P6 bank guarantee as well as Ext.P6(a) security bond, before the 1st respondent, and had the machinery and the transport vehicle released. 2. At any rate, faced with adverse orders, the petitioner contemplates invoking the appellate remedy. Now, the petitioner has filed this Writ Petition ventilating his grievance that before the petitioner could invoke the appellate remedy, the 1st respondent is threatening to invoke the bank guarantee. According to the petitioner's counsel, the appellate forum itself was very recently created and still the procedural mondalities have yet to be finalised. In the meanwhile, if the respondents invoke the bank guarantee, the petitioner's right to statutory remedies becomes i
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