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I reckon that, in the interest of justice, the authorities will keep the Bank Guarantee untouched till the Ext.P9 is considered.

Shanti Prime Publication Pvt. Ltd.
Imposition of Penalty — Suspecting tax evasion, the authorities detained the goods and demanded penalty, as well as tax. Aggrieved, the petitioner filed W.P.(c) NO. 36238 of 2018. In terms of judgment passed in said writ petition, the petitioner furnished bank guarantee for the entire amount demanded, and had the goods released. Authority completed the adjudication by imposing penalty, and appropriating the bank guarantee too. Petitioner filed appeal against the same. Petitioner apprehends that the authorities may encash the bank guarantee. Respondents will keep the bank guarantee untouched till said appeal is considered. — Vinod P.A. Vs. Assistant State Tax Officer State Goods And Services Tax Department, Perinthalmanna, State of Kerala, State Goods And Service Tax Department, Thiruvananthapuram, Commissioner (GST) , Government of India, Ministry of Finance, New Delhi, State Deputy Commissioner (Appeals) , Cochin And The Federal Bank Ltd. [2019] 8 TAXLOK.COM 002 (Ker)