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    <title>2023 (5) TMI 1145 - ORISSA HIGH COURT</title>
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    <description>Writ jurisdiction was considered in light of the non-constitution of the second appellate tribunal and the challenge to the first appellate order under the Odisha GST law. Interim protection was granted pending availability of the statutory appellate forum: the respondents were directed to file a reply, and recovery of penalty and interest was stayed during pendency of the writ petition subject to deposit of the entire tax demanded within fifteen days. The interlocutory application was disposed of and the matter was listed with the connected writ petition.</description>
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      <description>Writ jurisdiction was considered in light of the non-constitution of the second appellate tribunal and the challenge to the first appellate order under the Odisha GST law. Interim protection was granted pending availability of the statutory appellate forum: the respondents were directed to file a reply, and recovery of penalty and interest was stayed during pendency of the writ petition subject to deposit of the entire tax demanded within fifteen days. The interlocutory application was disposed of and the matter was listed with the connected writ petition.</description>
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