2. The petitioner, apprehending invocation of bank guarantee furnished by the petitioner during the proceedings under Section 129 of the Kerala State Goods and Service Tax Act, (for short ‘GST Act’) has filed this writ petition.

3. The learned counsel for the petitioner submits that the petitioner has substantial grounds to challenge the order made under Section 129 and the remedy available in this behalf is filing appeal under Section 107 of the GST Act.

4. After perusing the records, I am satisfied that a direction could be issued to respondents not to encash bank guarantee for a period of four weeks from today and it is also directed that the respondent communicates the decision taken under Section 129 within one week from today.

With the above direction, the writ petition is disposed of.  

The learned Government Pleader is instructed to intimate the operative portion of the order to respondents to prevent encashment of bank guarantee or communicate the decision under Section 129.