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    <title>2025 (2) TMI 132 - CALCUTTA HIGH COURT</title>
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    <description>The Court granted an unconditional stay of the appellate order dated 10th September 2024, due to the absence of the Appellate Tribunal, contingent upon the petitioner paying 10% of the disputed tax amount within two weeks. The Court interpreted Circular No. 224/18/2024-GST to allow taxpayers to secure a stay on recovery proceedings by making a pre-deposit and filing an undertaking to appeal once the Tribunal is operational. The decision underscores the importance of compliance with procedural requirements under Section 112 of the CGST Act for obtaining a stay.</description>
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