GST: Officer cannot recover by way of invoking the bank guarantee after issue of Section 129 order

National Radio Electronics Corporation Vs State Tax Officer (Intelligence) (Kerala High Court) The petitioner is challenging Ext.P3 order issued under Section 129 of the Central Goods and Service Tax Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained under Section 129(1) of the said Act. 2. The limited relief claimed by the petitioner is that the statute permits him to prefer an appeal within a period of three months and if within the said period of three months, he abides by the terms stipulated in Section 107 of th...