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    <title>Stayed the demand of penalty and interest in absence of GST Appellate Tribunal</title>
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    <description>The court ordered suspension of the demand for penalty and interest during the writ&#039;s pendency, conditional on the taxpayer depositing the entire tax amount demanded within fifteen days; it noted the taxpayer&#039;s desire to appeal to the Appellate Tribunal which is not yet constituted and observed that admission of an appeal would require deposit of a prescribed portion of the disputed tax.</description>
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