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    <title>2024 (2) TMI 231 - ORISSA HIGH COURT</title>
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    <description>The HC entertained a writ petition challenging the 1st appellate order under the GST Act due to the absence of a 2nd appellate tribunal. The petitioner contended they were not liable for the tax and penalty, and the court acknowledged the delay in filing the appeal, which could not be condoned beyond four months. The petitioner was required to deposit the entire tax demand within fifteen days as an interim measure, with the rest of the demand stayed during the writ petition&#039;s pendency. The matter was listed for further proceedings alongside another case.</description>
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      <title>2024 (2) TMI 231 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=449080</link>
      <description>The HC entertained a writ petition challenging the 1st appellate order under the GST Act due to the absence of a 2nd appellate tribunal. The petitioner contended they were not liable for the tax and penalty, and the court acknowledged the delay in filing the appeal, which could not be condoned beyond four months. The petitioner was required to deposit the entire tax demand within fifteen days as an interim measure, with the rest of the demand stayed during the writ petition&#039;s pendency. The matter was listed for further proceedings alongside another case.</description>
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