Court Halts Bank Guarantee Encashment u/s 107(6) of CGST Act; Appellant Must Maintain Validity During Appeal.

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....Requirement of pre-deposit of 10% of the disputed amount u/s 107(6) of the CGST Act - the disputed amount now remains secure through the Bank Guarantee furnished, hence directed to keep in abeyance encashment of the Bank Guarantee furnished until the disposal of the appeal, provided the appellant keeps the same valid until disposal of appeal against....