Section 107 of the CGST Act, 2017 – Appeal ––- The petitioner prayed for issuance of writ of Certiorari calling for the records in the files of the Second Respondent and to quash the order. The second respondent, vide impugned order, while admitting that the petitioner had paid a sums of Rs.1,75,905/- and Rs.1,30,138/- respectively, directed the petitioner to pay further sums of Rs.1,75,905/- and Rs.1,30,138/- respectively and to furnish valid security. The petitioner is aggrieved against the condition imposed by the second respondent in regard to the furnishing of bank guarantee for the balance of the disputed tax and penalty and requests that the same be modified to furnish a personal bond instead of bank guarantee. The counsel of the respondents did not dispute the aforesaid position or contest the request made.

Held that:- The Hon’ble High Court considering that the petitioner has remitted 50% of the disputed tax, permitted him to furnish a personal bond in respect of the balance of tax and penalty, within a period of four (4) weeks. Subject to the furnishing of personal bond, there shall be an order of stay of balance of the disputed tax and penalty till the disposal of the appeals by the first appellate authority.