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    <title>2024 (10) TMI 1103 - PATNA HIGH COURT</title>
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    <description>HC ruled that due to non-constitution of the Tribunal, the petitioner must deposit 20% of disputed tax to obtain stay of recovery. The Court directed petitioner to file appeal once Tribunal is constituted, with respondent authorities empowered to proceed if appeal is not filed within specified timeframe. The judgment ensures statutory remedy while protecting revenue interests.</description>
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      <description>HC ruled that due to non-constitution of the Tribunal, the petitioner must deposit 20% of disputed tax to obtain stay of recovery. The Court directed petitioner to file appeal once Tribunal is constituted, with respondent authorities empowered to proceed if appeal is not filed within specified timeframe. The judgment ensures statutory remedy while protecting revenue interests.</description>
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