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    <title>2024 (4) TMI 151 - ORISSA HIGH COURT</title>
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    <description>HC recognized that the order was appealable under CGST/OGST Act Section 112, but the non-constitution of the Appellate Tribunal prevented the statutory appeal remedy. The court disposed of the writ petition by allowing the petitioner to file an appeal after depositing 20% of disputed tax amount, with directions to proceed once the Tribunal is constituted.</description>
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      <description>HC recognized that the order was appealable under CGST/OGST Act Section 112, but the non-constitution of the Appellate Tribunal prevented the statutory appeal remedy. The court disposed of the writ petition by allowing the petitioner to file an appeal after depositing 20% of disputed tax amount, with directions to proceed once the Tribunal is constituted.</description>
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