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    <description>The petition was disposed of by granting protective benefit under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, because the GST Tribunal had not yet been constituted. The court preserved the petitioner&#039;s liberty to file the statutory appeal once the Tribunal is set up, and directed that recovery of the balance amount would not be pursued if the appeal is filed within the prescribed period after constitution of the Tribunal. The operative effect was to protect the petitioner from immediate recovery while maintaining access to the appellate remedy.</description>
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      <description>The petition was disposed of by granting protective benefit under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, because the GST Tribunal had not yet been constituted. The court preserved the petitioner&#039;s liberty to file the statutory appeal once the Tribunal is set up, and directed that recovery of the balance amount would not be pursued if the appeal is filed within the prescribed period after constitution of the Tribunal. The operative effect was to protect the petitioner from immediate recovery while maintaining access to the appellate remedy.</description>
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