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    <title>2024 (1) TMI 122 - PATNA HIGH COURT</title>
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    <description>HC granted partial relief to petitioner challenging tax assessment due to non-constitution of Appellate Tribunal under Bihar GST Act. Court ordered 20% tax deposit for stay of recovery, mandating appeal filing once Tribunal is functional. Respondents must release bank account attachments upon compliance, with future proceedings contingent on appeal timelines.</description>
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