https://www.taxtmi.com/caselaws?id=221210 Coercive enforcement of a bank guarantee tied to an adjudication order should not proceed unless service of that order on the affected party is shown. In proceedings under the Kerala Value Added Tax Act, the petitioner had furnished a bank guarantee for release of a detained vehicle, and the respondents sought encashment after penalty was imposed. As the record did not establish service of the adjudication order, the Court found prima facie force in the objection to recovery action without such service. Limited interim protection was granted by staying further encashment proceedings for one month, while leaving the petitioner free to pursue statutory remedies. en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 27 Feb 2013 06:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221210 Coercive enforcement of a bank guarantee tied to an adjudication order should not proceed unless service of that order on the affected party is shown. In proceedings under the Kerala Value Added Tax Act, the petitioner had furnished a bank guarantee for release of a detained vehicle, and the respondents sought encashment after penalty was imposed. As the record did not establish service of the adjudication order, the Court found prima facie force in the objection to recovery action without such service. Limited interim protection was granted by staying further encashment proceedings for one month, while leaving the petitioner free to pursue statutory remedies. Case-Laws VAT and Sales Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221210