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    <title>2016 (8) TMI 173 - KERALA HIGH COURT</title>
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    <description>Where an appellate order permitted security to be furnished in any form authorised under the Kerala Value Added Tax Rules, the assessing authority could not insist on a bank guarantee or otherwise narrow the permitted modes. Rule 85, read with Rule 19(2)(e), recognises multiple forms of security, including a security bond in Form No. 6A. The demand for a more restrictive form of security exceeded the scope of the appellate order and was unsustainable. The writ petition was allowed, and the security bond was directed to be accepted as sufficient compliance if otherwise in order.</description>
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    <pubDate>Fri, 08 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2016 (8) TMI 173 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=330789</link>
      <description>Where an appellate order permitted security to be furnished in any form authorised under the Kerala Value Added Tax Rules, the assessing authority could not insist on a bank guarantee or otherwise narrow the permitted modes. Rule 85, read with Rule 19(2)(e), recognises multiple forms of security, including a security bond in Form No. 6A. The demand for a more restrictive form of security exceeded the scope of the appellate order and was unsustainable. The writ petition was allowed, and the security bond was directed to be accepted as sufficient compliance if otherwise in order.</description>
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      <pubDate>Fri, 08 Jul 2016 00:00:00 +0530</pubDate>
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