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    <title>2024 (11) TMI 446 - PATNA HIGH COURT</title>
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    <description>The HC disposed of the writ petition, directing that the petitioner be granted a stay on tax recovery upon depositing a specified sum, due to the non-constitution of the Tribunal under the B.G.S.T. Act. The petitioner must file an appeal under Section 112 once the Tribunal is functional. If conditions are met, any bank account attachment will be released. The respondent authorities can proceed if the petitioner fails to appeal within the specified timeframe. This ensures the petitioner is not prejudiced by the Tribunal&#039;s non-constitution, providing a structured approach for future appeal.</description>
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    <pubDate>Thu, 22 Feb 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=761460</link>
      <description>The HC disposed of the writ petition, directing that the petitioner be granted a stay on tax recovery upon depositing a specified sum, due to the non-constitution of the Tribunal under the B.G.S.T. Act. The petitioner must file an appeal under Section 112 once the Tribunal is functional. If conditions are met, any bank account attachment will be released. The respondent authorities can proceed if the petitioner fails to appeal within the specified timeframe. This ensures the petitioner is not prejudiced by the Tribunal&#039;s non-constitution, providing a structured approach for future appeal.</description>
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