2018 (10) TMI 1519 – KERALA HIGH COURT – TMI – Release of detained goods – furnishing of bank guarantee for the tax and penalty imposed – Held that:- The appellate authority has already been constituted under Section 107(1) of the CGST/SGST Act; the petitioner may file the statutory appeal in time – the authorities are restrained from invoking the bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation – petition disposed off. – WP (C). No. 29390 of 2018 Dated:- 6-9-2018 – MR DAMA SESHADRI NAIDU, J. For The Petitioner : Aji V. Dev For The Respondent : GP. Dr. Thushara James JUDGMENT The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But
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