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    <title>2024 (12) TMI 1489 - PATNA HIGH COURT</title>
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    <description>The HC ruled that the petitioner cannot be deprived of the statutory remedy of appeal due to the non-constitution of the Appellate Tribunal under the B.G.S.T. Act. The court concluded that the petitioner is entitled to file an appeal once the Tribunal is constituted and is also entitled to a stay of recovery of the disputed tax amount, provided they deposit 20% of the amount. The judgment emphasizes that administrative delays should not prejudice the petitioner&#039;s rights, and interim reliefs were granted to prevent undue hardship.</description>
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      <link>https://www.taxtmi.com/caselaws?id=763909</link>
      <description>The HC ruled that the petitioner cannot be deprived of the statutory remedy of appeal due to the non-constitution of the Appellate Tribunal under the B.G.S.T. Act. The court concluded that the petitioner is entitled to file an appeal once the Tribunal is constituted and is also entitled to a stay of recovery of the disputed tax amount, provided they deposit 20% of the amount. The judgment emphasizes that administrative delays should not prejudice the petitioner&#039;s rights, and interim reliefs were granted to prevent undue hardship.</description>
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