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    <title>2023 (11) TMI 1341 - ORISSA HIGH COURT</title>
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    <description>Where the second appellate tribunal had not yet been constituted under the Odisha Goods and Services Tax Act, 2017, the writ petition was entertained against the first appellate order and interim protection was considered appropriate. Notice was issued, the petition was kept pending for further consideration, and recovery of the balance tax demand was stayed during the proceedings subject to deposit of the entire tax demand within fifteen days.</description>
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      <description>Where the second appellate tribunal had not yet been constituted under the Odisha Goods and Services Tax Act, 2017, the writ petition was entertained against the first appellate order and interim protection was considered appropriate. Notice was issued, the petition was kept pending for further consideration, and recovery of the balance tax demand was stayed during the proceedings subject to deposit of the entire tax demand within fifteen days.</description>
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