HC directs competent authority not to invoke bank guarantee as assessee had 3 months’ time to appeal against order

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Where Competent Authority had seized goods of assessee under transport and demanded bank guarantee for release of same and assessee provided bank guarantee and got goods released and now Competent Authority was threatening to invoke bank guarantee, since assessee had three months time to appeal against impugned order, Competent Authority was to be directed not to invoke bank guarantee for three months.

Citation: [2018] 96 taxmann.com 196 (Kerala)