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Release of the bank guarantee - once the assessment order is set aside by the Appellate Authority the security relating to the demand comes to an end. Once the assessment order is set aside there is no requirement for the assessee to continue to furnish security or in the instant case the bank guarantee. - HC

VAT and Sales Tax - Release of the bank guarantee - once the assessment order is set aside by the Appellate Authority, the security relating to the demand comes to an end. Once the assessment order is .....

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