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    <description>HC ruled that due to non-constitution of the Tribunal under B.G.S.T. Act, the petitioner must deposit 20% of disputed tax to obtain stay of recovery. The court directed the petitioner to file appeal once Tribunal is constituted and functional, while preserving statutory remedies. Writ petition was disposed of with specific procedural guidelines for tax dispute resolution.</description>
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      <description>HC ruled that due to non-constitution of the Tribunal under B.G.S.T. Act, the petitioner must deposit 20% of disputed tax to obtain stay of recovery. The court directed the petitioner to file appeal once Tribunal is constituted and functional, while preserving statutory remedies. Writ petition was disposed of with specific procedural guidelines for tax dispute resolution.</description>
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