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    <title>2024 (11) TMI 436 - ORISSA HIGH COURT</title>
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    <description>The HC addressed the non-constitution of the Appellate Tribunal under the CGST/OGST Act, recognizing the petitioner&#039;s deprivation of appeal rights. The Court granted interim relief by staying recovery, contingent upon a deposit, and mandated the petitioner to file an appeal once the Tribunal is constituted. Failure to appeal within the specified period post-constitution would permit the authorities to proceed legally. The Court disposed of the writ petition, providing relief and outlining future appeal procedures, ensuring compliance with its directives through an urgent certified order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761450</link>
      <description>The HC addressed the non-constitution of the Appellate Tribunal under the CGST/OGST Act, recognizing the petitioner&#039;s deprivation of appeal rights. The Court granted interim relief by staying recovery, contingent upon a deposit, and mandated the petitioner to file an appeal once the Tribunal is constituted. Failure to appeal within the specified period post-constitution would permit the authorities to proceed legally. The Court disposed of the writ petition, providing relief and outlining future appeal procedures, ensuring compliance with its directives through an urgent certified order.</description>
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