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    <title>2024 (1) TMI 708 - PATNA HIGH COURT</title>
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    <description>The HC addressed a case involving non-constitution of an Appellate Tribunal under the Bihar GST Act. The court ruled that the petitioner must deposit 20% of disputed tax to obtain a stay on recovery proceedings. The judgment mandates the petitioner to file an appeal once the Tribunal is established, with provisions for potential future recovery if appeal timelines are not met. Recovery actions are suspended pending Tribunal constitution.</description>
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      <description>The HC addressed a case involving non-constitution of an Appellate Tribunal under the Bihar GST Act. The court ruled that the petitioner must deposit 20% of disputed tax to obtain a stay on recovery proceedings. The judgment mandates the petitioner to file an appeal once the Tribunal is established, with provisions for potential future recovery if appeal timelines are not met. Recovery actions are suspended pending Tribunal constitution.</description>
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