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    <title>2024 (2) TMI 1064 - ORISSA HIGH COURT</title>
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    <description>HC examined a GST appeal challenge involving procedural irregularities in tax assessment. The court found technical non-compliance with Section 107 of GST Act regarding appeal timelines. While acknowledging jurisdictional issues with appellate tribunal constitution, the court conditionally stayed tax demand, requiring petitioner to deposit 20% of disputed tax within fifteen days, pending further proceedings.</description>
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