M/S Pawan Trading Company v. the State of Rajasthan through Finance Secretary, Government of Rajasthan
Case brief
What is this about?
GST-related writ petition concerning goods released on bank guarantee during pendency. Petitioner did not press the petition, seeking liberty to file appeal. Court disposed it as not pressed, condensing limitation for eight weeks subject to pre-deposit, restraining encashment of the bank guarantee till appeal is filed.
What did the court decide?
Liberty to file appeal within eight weeks with limitation condoned upon pre-deposit; restraint on encashment of bank guarantee till appeal filed.