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    <title>2021 (11) TMI 1014 - ALLAHABAD HIGH COURT</title>
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    <description>The writ petition raised the effect of the non-constitution of the appellate tribunal and the pre-deposit requirement for a second appeal under the U.P. Goods and Services Tax Act, 2017, together with a request to keep recovery in abeyance under a seizure-related order. No final determination on the merits was made. The court directed counter affidavit and permitted rejoinder, and meanwhile stayed recovery of the balance amount in Form GST MOV-9 because the assessed tax had already been deposited.</description>
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