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    <description>The High Court directed the 5th respondent to consider and decide on the stay application if the petitioner pays 10% of the disputed tax within two weeks. Recovery proceedings, including encashment of the bank guarantee, were to be stayed pending the 5th respondent&#039;s decision. The court emphasized the importance of complying with the payment condition to maintain the appeal process.</description>
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      <description>The High Court directed the 5th respondent to consider and decide on the stay application if the petitioner pays 10% of the disputed tax within two weeks. Recovery proceedings, including encashment of the bank guarantee, were to be stayed pending the 5th respondent&#039;s decision. The court emphasized the importance of complying with the payment condition to maintain the appeal process.</description>
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