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2023 (4) TMI 491 - TRIPURA HIGH COURTSeeking release of Bank Guarantee - suppression in either invoices or bill of the supply of delivery challan in transit - double imposition of tax and penalty upon the shipment, which has already paid proper tax - HELD THAT:- This instant writ petition is disposed of with a liberty to the petitioner herein to file an appeal against the impugned action of the respondents. The Appellate Authority before deciding the appeal shall consider the matter in its entirety including the issue that is pending before the Hon’ble Supreme Court. Further, till the appeal is decided, the Bank Guarantee that is furnished by the petitioner shall continue. This instant writ petition is disposed of.
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