Encashment of Bank Guarantee — The statue provides a period of three months to the aggrieved party to file an appeal to the Tribunal against the order of Dy. Commissioner. Inspite of the appeal period and the specific request of the petitioner not to encash Bank Guarantee as they are in process of preparing appeal from the order of Dy. Commissioner to the Appellate Authority, the respondents enchased Bank Guarantee. Time granted to the respondent-state to seek instruction and file an affidavit. — LM Wind Power Blades India Private Limited Vs. State of Maharashtra And Ors. [2019] 14 TAXLOK.COM 005 (Bombay)