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Classification of Goods — The timber was detained under Section 129 of the Act, for ‘the supplier's failure to collect IGST’. The petitioner has got the goods released on his furnishing the bank guarantee. The petitioner wants to file a statutory appeal. But before it can prosecute the appeal, the 4th respondent threatens, the petitioner apprehends, to invoke the bank guarantee. In terms of Section 107 of the Act, read with Rule 108 of the Rules; to appeal, the petitioner has three months' time from the date of impugned order. But it may be inequitable for the respondent authorities to invoke the bank guarantee before the limitation to appeal ends. Writ petition disposed of directing the respondent not invoke the bank guarantee for three months. — Noushad Allakkat Vs. State Tax Officer (Wc) State Gst Department  5 TAXLOK.COM 60 (Ker)