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    <title>2024 (11) TMI 440 - ORISSA HIGH COURT</title>
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    <description>The HC disposed of the writ petition by granting relief to the petitioner, acknowledging the appealability of the order under the CGST/OGST Act. Due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of the statutory appeal remedy. The Court extended the statutory benefit of stay under Section 112(9) of the CGST/OGST Act, subject to conditions. The petitioner must file an appeal once the Tribunal is constituted, or the respondent authorities may proceed. The judgment underscores the necessity of constituting the Tribunal to facilitate the appeal process, providing directions and liberty to the respondents for future actions.</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=761454</link>
      <description>The HC disposed of the writ petition by granting relief to the petitioner, acknowledging the appealability of the order under the CGST/OGST Act. Due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of the statutory appeal remedy. The Court extended the statutory benefit of stay under Section 112(9) of the CGST/OGST Act, subject to conditions. The petitioner must file an appeal once the Tribunal is constituted, or the respondent authorities may proceed. The judgment underscores the necessity of constituting the Tribunal to facilitate the appeal process, providing directions and liberty to the respondents for future actions.</description>
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