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A direction could be issued to respondents not to encash bank guarantee for a period of four weeks from today and it is also directed that the respondent communicates the decision taken under Section 129 within one week from today.

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Bank Guarantee — The petitioner, apprehending invocation of bank guarantee furnished during the proceedings under Section 129 of the KGST Act filed writ petition. Directions issued to respondents not to encash bank guarantee for a period of four weeks from today and the respondent will communicate the decision taken under Section 129 within one week. — Tiger Steels State Tax Officer, Squad-II, SGST Department, Palakkad Vs. He Commissioner of State Tax, State Goods And Service Tax Department, Thiruvananthapuram [2019] 15 TAXLOK.COM 017 (Kerala)