https://www.taxtmi.com/caselaws?id=398811 The court found the encashment of bank guarantees before the appeal period expired unjust and oppressive, contrary to legal precedent. It noted the excessive amount held by respondents and the non-constitution of the appellate tribunal, hindering further appeals. The petitioner's request for a refund and provision of fresh bank guarantees was deemed fair. Respondent Nos. 3 and 4 were directed to refund the encashed amount with interest, and the petitioner was to provide fresh guarantees. The writ petition was disposed of without costs. en-us Tue, 15 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398811 The court found the encashment of bank guarantees before the appeal period expired unjust and oppressive, contrary to legal precedent. It noted the excessive amount held by respondents and the non-constitution of the appellate tribunal, hindering further appeals. The petitioner's request for a refund and provision of fresh bank guarantees was deemed fair. Respondent Nos. 3 and 4 were directed to refund the encashed amount with interest, and the petitioner was to provide fresh guarantees. The writ petition was disposed of without costs. Case-Laws GST Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398811