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    <description>Once the prescribed pre-deposit for a statutory GST appeal is made, recovery of the balance demand is stayed by operation of the appellate scheme. An attachment of immovable property made before expiry of the appeal period and in disregard of that statutory stay is unsustainable. The property was therefore entitled to be released from attachment, and the encumbrance entry had to be removed.</description>
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      <description>Once the prescribed pre-deposit for a statutory GST appeal is made, recovery of the balance demand is stayed by operation of the appellate scheme. An attachment of immovable property made before expiry of the appeal period and in disregard of that statutory stay is unsustainable. The property was therefore entitled to be released from attachment, and the encumbrance entry had to be removed.</description>
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