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    <title>2022 (7) TMI 1488 - ALLAHABAD HIGH COURT</title>
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    <description>The petition was entertained because the tribunal had not yet been constituted, allowing interim judicial consideration at this stage. The Court required the petitioner to deposit 30% of the disputed tax amount within the stipulated period in line with the statutory pre-deposit requirement, and stayed recovery of the remaining tax, penalty and fine during pendency of the petition. The matter therefore remained pending with conditional interim protection tied to compliance with the deposit direction.</description>
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      <description>The petition was entertained because the tribunal had not yet been constituted, allowing interim judicial consideration at this stage. The Court required the petitioner to deposit 30% of the disputed tax amount within the stipulated period in line with the statutory pre-deposit requirement, and stayed recovery of the remaining tax, penalty and fine during pendency of the petition. The matter therefore remained pending with conditional interim protection tied to compliance with the deposit direction.</description>
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