Shanti Prime Publication Pvt. Ltd.
Appeal — The petitioner has statutory remedy of appeal and one of the reasons why the petitioner is compelled to invoke extraordinary jurisdiction of Writ Petition is that the 1st respondent confirmed invocation of bank guarantee there by facilitating encashment of the bank guarantee even before the period available for filing appeal is over. The writ petition is disposed of by relegating the petitioner to work out the remedy of appeal under Section 107 of the GST Act. The respondents are directed not to encash the bank guarantee for a period of 90 days from today. — Union of India vs. TORRENT POWER LTD. 15 TAXLOK.COM 023 (SC)