Petitioner's Bank Guarantee Dispute Resolved, Refund Ordered

The petitioner's complaint regarding bank guarantee encashment without receiving a copy of the order was addressed by the Respondents, who were directed to reexamine the matter and refund if no penalty was levied. The Assessing Authority was instructed to decide afresh and refund any balance due after deducting 25%. The petitioner was granted the right to appeal and seek a remedy. The writ petition was disposed of without costs.

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The petitioner complained about bank guarantee encashment without receiving a copy of the order. Respondents to reexamine the matter, refund if no penalty is levied. Assessing Authority to decide afresh, refund balance if anything due after deducting 25%. Petitioner entitled to appeal and seek remedy. Writ petition disposed of, no costs.

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