Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the case of Quality Enterprises v. Assistant State Tax Officer [W.P. (C) No. 18212 of 2020 dated September 18, 2020] has held that bank guarantee shall not be encashed till such time where assessee preferred appeal against the detention order before the Appellate authority.
Citation :
W.P. (C) No. 18212 of 2020 dated September 18, 2020
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