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    <title>2025 (2) TMI 170 - PATNA HIGH COURT</title>
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    <description>The HC ruled that the petitioner is entitled to a stay of recovery of the disputed tax amount upon depositing ten percent of the tax in dispute, reflecting the recent amendment to the Central Goods and Services Tax Act, 2017. The Court recognized that the non-constitution of the Tribunal should not deprive the petitioner of their statutory rights to appeal and seek relief. The stay is conditional, requiring the petitioner to file an appeal once the Tribunal is constituted. The Court also ordered the release of any bank account attachments upon compliance with the deposit condition.</description>
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    <pubDate>Wed, 08 Jan 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=765624</link>
      <description>The HC ruled that the petitioner is entitled to a stay of recovery of the disputed tax amount upon depositing ten percent of the tax in dispute, reflecting the recent amendment to the Central Goods and Services Tax Act, 2017. The Court recognized that the non-constitution of the Tribunal should not deprive the petitioner of their statutory rights to appeal and seek relief. The stay is conditional, requiring the petitioner to file an appeal once the Tribunal is constituted. The Court also ordered the release of any bank account attachments upon compliance with the deposit condition.</description>
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