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    <title>2020 (2) TMI 374 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court emphasized adherence to statutory provisions over conflicting High Court orders, highlighting the need for strict compliance with statutory requirements. The Court found the petitioner had already furnished a bank guarantee as required by the UPGST Act before the disputed order, deeming the subsequent directive for another guarantee unnecessary. Consequently, the Court directed Revenue Authorities to promptly adjudicate the case within three months, maintaining the existing bank guarantee during the process.</description>
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      <description>The High Court emphasized adherence to statutory provisions over conflicting High Court orders, highlighting the need for strict compliance with statutory requirements. The Court found the petitioner had already furnished a bank guarantee as required by the UPGST Act before the disputed order, deeming the subsequent directive for another guarantee unnecessary. Consequently, the Court directed Revenue Authorities to promptly adjudicate the case within three months, maintaining the existing bank guarantee during the process.</description>
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