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    <description>HC addressed the statutory remedy of appeal under CGST/OGST Act due to non-constitution of Appellate Tribunal. The court granted stay on condition of depositing 20% of disputed tax amount and directed petitioner to file appeal under Section 112 once Tribunal is constituted. The judgment provided clarity on appeal timelines and procedural requirements, ensuring statutory protection for the petitioner while maintaining legal compliance.</description>
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      <description>HC addressed the statutory remedy of appeal under CGST/OGST Act due to non-constitution of Appellate Tribunal. The court granted stay on condition of depositing 20% of disputed tax amount and directed petitioner to file appeal under Section 112 once Tribunal is constituted. The judgment provided clarity on appeal timelines and procedural requirements, ensuring statutory protection for the petitioner while maintaining legal compliance.</description>
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