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    <description>Statutory stay of recovery under the Bihar GST appellate scheme cannot be denied merely because the Tribunal is not yet constituted, where the prescribed deposit has been made, including the amount already deposited under the earlier appeal provision. The interim protection remains conditional on filing the appeal once the Tribunal is constituted and its President or State President assumes office, so that recovery is not suspended indefinitely. On compliance with the deposit condition, attachment of the taxpayer&#039;s bank account pursuant to the demand must be released.</description>
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