DGGI Gauhati | Securing Alleged Tax Shortfall Is Sufficient: HC Refuses to Enhance Bank Guarantee for Release of Perishable Areca Nuts

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DGGI Gauhati | Securing Alleged Tax Shortfall Is Sufficient: HC Refuses to Enhance Bank Guarantee for Release of Perishable Areca Nuts

GST

Published on

16/03/2026

By Mariya Paliwala

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The Gauhati High Court has declined a plea by the Directorate General of GST Intelligence (DGGI) seeking modification of an earlier interim order to increase the amount of bank guarantee required for the release of seized goods, holding that securing the alleged tax shortfall alone was sufficient at the interim stage. The bench of Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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DGGI Gauhati | Securing Alleged Tax Shortfall Is Sufficient: HC Refuses to Enhance Bank Guarantee for Release of Perishable Areca Nuts

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