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    <title>2024 (9) TMI 596 - PATNA HIGH COURT</title>
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    <description>HC addressed the non-constitution of a tax Tribunal preventing the petitioner&#039;s statutory appeal remedy. The court granted a conditional stay of tax recovery, requiring the petitioner to deposit 20% of the remaining disputed tax amount. The stay is time-bound, mandating the petitioner to file an appeal once the Tribunal is functional. Failure to appeal within the specified period would allow authorities to proceed with recovery. Bank account attachments would be released upon compliance with the court&#039;s order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758352</link>
      <description>HC addressed the non-constitution of a tax Tribunal preventing the petitioner&#039;s statutory appeal remedy. The court granted a conditional stay of tax recovery, requiring the petitioner to deposit 20% of the remaining disputed tax amount. The stay is time-bound, mandating the petitioner to file an appeal once the Tribunal is functional. Failure to appeal within the specified period would allow authorities to proceed with recovery. Bank account attachments would be released upon compliance with the court&#039;s order.</description>
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