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    <title>2024 (11) TMI 448 - ORISSA HIGH COURT</title>
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    <description>The HC granted statutory benefits to the petitioner due to the non-constitution of the Appellate Tribunal under the CGST/OGST Acts. The petitioner was allowed a stay on depositing 20% of the disputed tax, subject to conditions. The petitioner must file an appeal under Section 112 once the Tribunal is constituted. Failure to do so within the specified period will permit respondent authorities to proceed legally. The writ petition was disposed of with these directives.</description>
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      <description>The HC granted statutory benefits to the petitioner due to the non-constitution of the Appellate Tribunal under the CGST/OGST Acts. The petitioner was allowed a stay on depositing 20% of the disputed tax, subject to conditions. The petitioner must file an appeal under Section 112 once the Tribunal is constituted. Failure to do so within the specified period will permit respondent authorities to proceed legally. The writ petition was disposed of with these directives.</description>
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