https://www.taxtmi.com/caselaws?id=447417 Refund authorities could not insist on a bank guarantee where the appellate order required only solvent security under the Rajasthan GST Act. Solvent security and bank guarantee are distinct conditions, and the authority was bound to implement the earlier direction without adding a new requirement. The demand for bank guarantee was therefore inconsistent with the appellate order and could not be used to obstruct processing of the refund application. The petitioner was entitled to refund in accordance with the original directions. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447417 Refund authorities could not insist on a bank guarantee where the appellate order required only solvent security under the Rajasthan GST Act. Solvent security and bank guarantee are distinct conditions, and the authority was bound to implement the earlier direction without adding a new requirement. The demand for bank guarantee was therefore inconsistent with the appellate order and could not be used to obstruct processing of the refund application. The petitioner was entitled to refund in accordance with the original directions. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447417