Court Upholds Interim Order Requiring Bank Guarantee in GST Dispute Over Extra Neutral Alcohol; Right to Appeal Available.

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....Validity of interim order - Challenge to the SCN - Levy of GST - supply of Extra Neutral Alcohol (ENA) - Validity of interim order of the Single Judge bench of HC, directing bank guarantee to be furnished by the petitioner - the right of appeal u/S 107 of the GST Act is available to the appellant. Hence, this court does not find any reasons to interefere with the discretion exercised by the learned Single Judge while considering the interim prayer. - HC....