2026 (3) TMI 901

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....missioner GST And Central Excise Commissionerate Guwahati GST.<br>GST<br>2026 (3) TMI 901 - GAUHATI HIGH COURT - TMI<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-3-2026<br>I. A. (Civil)/705/2026 in WP(C)/318/2026 - -<br>GST<br>HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI Advocate for the Petitioner: Mr. S C Keyal, Mr K Jain. Advocate for the Respondent: Dr. Ashok Sa....

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....hicle Nos. WE65EB0086 and AS23BC9796 be released forthwith. The primary ground of filing this application is that while passing such interim order, the Court had taken into consideration only the amount of tax short paid and not the penalty involved. 3. By drawing the attention of this Court to the order dated 22.12.2025 issued by the Assistant Director, Shri Keyal, learned Standing Counsel has....

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....im order has been passed directing furnishing of a bank guarantee of an amount equivalent to the tax allegedly short paid. He has also informed that in the pretext of filing the IA, the interim order which was passed inter-parte has not been complied with till date. 5. Upon hearing the learned counsel for the parties, this Court has observed that while passing the interim order dated 22.01.2026....