https://www.taxtmi.com/caselaws?id=788146 Interim relief securing alleged short-paid tax for release of perishable goods is confined to the prima facie tax amount; the court refuses to extend the security to cover a contested penalty component. The interim order of 22.01.2026 therefore remains in substance securing the tax short paid, but is administratively modified to alter the bank guarantee beneficiary: the guarantee must be furnished in the name of respondent no.3 instead of respondent no.2. Incidental administrative modification does not expand the secured obligation to include penalty claims at the interim stage. en-us Thu, 12 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788146 Interim relief securing alleged short-paid tax for release of perishable goods is confined to the prima facie tax amount; the court refuses to extend the security to cover a contested penalty component. The interim order of 22.01.2026 therefore remains in substance securing the tax short paid, but is administratively modified to alter the bank guarantee beneficiary: the guarantee must be furnished in the name of respondent no.3 instead of respondent no.2. Incidental administrative modification does not expand the secured obligation to include penalty claims at the interim stage. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788146