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    <title>2021 (8) TMI 259 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court entertained a petition challenging an order of the Appellate Authority under Section 73 of the Goods and Services Tax Act, 2017 for A.Y. 2018-19. As no Tribunal had been constituted yet, the court decided to consider the petition. The petitioner argued that the genuineness of the transaction should not be affected by subsequent events. The petitioner expressed willingness to deposit the required amount for the appeal before the Tribunal. The court granted time for filing affidavits and directed that the balance recovery be stayed if the petitioner deposited 20% of the disputed tax amount, providing temporary relief.</description>
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