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    <title>2023 (11) TMI 247 - PATNA HIGH COURT</title>
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    <description>HC ruled on a tax appeal case involving non-constitution of the Appellate Tribunal under Bihar GST Act. The court granted stay of tax recovery upon partial deposit, mandated appeal filing once Tribunal is constituted, and directed release of bank account attachment subject to compliance. The judgment ensures statutory remedy while protecting taxpayer&#039;s procedural rights.</description>
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