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      <description>The Tribunal dismissed the stay petition as the entire amount of tax, interest, and penalties had been recovered by the lower authorities despite the appeal pending before the Tribunal. The Tribunal expressed disapproval of the lower authorities&#039; actions in recovering dues during the pendency of stay petitions, emphasizing the need to adhere to established legal principles. It directed the circulation of the order to ensure compliance with the law, underscoring the importance of consistency in applying legal principles across jurisdictions.</description>
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