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    <title>2022 (8) TMI 276 - ORISSA HIGH COURT</title>
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    <description>Interim protection was granted where a writ challenge was filed against an appellate order under the Odisha GST Act, a rectification order, and a subsequent notice under section 73, while the statutory Tribunal under section 109 remained unconstituted. The court restrained coercive recovery on deposit of 20% of the tax determined by the Appellate Authority and stayed further proceedings under the later notice pending the next date. The relief was tied to preservation of status quo until the Tribunal became available and the challenge could be pursued without immediate coercive action.</description>
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