2018 (10) TMI 1518 – KERALA HIGH COURT – TMI – Release of detained goods – Bank Guarantee – Held that:- The petitioner has already filed a statutory appeal. It will suffice if this Court recalls its judgment under review and dispose of the writ petition with a direction to the respondent authorities not to encash the Bank guarantee until the statutory appeal is disposed of. – RP. No. 703 of 2018 IN WP (C). 13980/2018 Dated:- 5-9-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : Adv. Aji V. Dev ORDER This Court on 19th July 2018 disposed of WP(C) No.13980 of 2018 with the following direction: In the light of the Division Bench's decision in W.A. No. 1802 of 2017, I dispose of the writ petition, directing the competent authority to
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legal and unconstitutional. (ii) Issue a writ of mandamus or any other writ or order or direction staying any step to invoke Ext.P4 bank guarantee pursuant to Exhibit P7 proceedings until filing an appeal under the CGST/SGST Acts. 4. Now the petitioner's counsel contends that pending this review petition, the petitioner has already filed a statutory appeal. It will suffice if this Court recalls its judgment under review and dispose of the writ petition with a direction to the respondent authorities not to encash the Bank guarantee until the statutory appeal is disposed of. 5. The learned Government Pleader, too, has submitted that the respondent authorities will keep the Bank guarantee intact until the petitioner's appeal is dispose
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