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    <description>HC observed a critical procedural gap in GST appeals due to non-constitution of Second Appellate Tribunal since 2017. Petitioner challenged 1st appellate order and was granted interim relief by depositing full tax demand. Court issued notice to government to explain tribunal&#039;s absence and temporarily stayed remaining demand, scheduling further hearing on 31.10.2023.</description>
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      <description>HC observed a critical procedural gap in GST appeals due to non-constitution of Second Appellate Tribunal since 2017. Petitioner challenged 1st appellate order and was granted interim relief by depositing full tax demand. Court issued notice to government to explain tribunal&#039;s absence and temporarily stayed remaining demand, scheduling further hearing on 31.10.2023.</description>
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