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    <title>2024 (12) TMI 1499 - PATNA HIGH COURT</title>
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    <description>In the case before the Patna HC, the Court addressed the amendment to Section 112 of the Central Goods and Services Tax Act, 2017, which lowers the pre-deposit for appeals from twenty to ten percent, effective from 01.11.2024. The Court ruled that the petitioner could deposit ten percent of the disputed tax to stay recovery until the GST Tribunal is constituted. The petitioner must file an appeal once the Tribunal is operational. Compliance with the order will result in the release of any bank account attachments. The writ petition was disposed of accordingly.</description>
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    <pubDate>Thu, 24 Oct 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 1499 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763919</link>
      <description>In the case before the Patna HC, the Court addressed the amendment to Section 112 of the Central Goods and Services Tax Act, 2017, which lowers the pre-deposit for appeals from twenty to ten percent, effective from 01.11.2024. The Court ruled that the petitioner could deposit ten percent of the disputed tax to stay recovery until the GST Tribunal is constituted. The petitioner must file an appeal once the Tribunal is operational. Compliance with the order will result in the release of any bank account attachments. The writ petition was disposed of accordingly.</description>
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      <pubDate>Thu, 24 Oct 2024 00:00:00 +0530</pubDate>
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