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    <title>2025 (2) TMI 361 - CALCUTTA HIGH COURT</title>
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    <description>The court granted an unconditional stay of the appellate order dated 31st May, 2024, for two weeks, acknowledging the absence of an operational Appellate Tribunal. This stay may be extended if the petitioners comply with the requirement to pay 10% of the disputed tax amount. The court emphasized the importance of Circular No.224/18/2024-GST, which provides a framework for pre-deposit and stay of recovery, ensuring taxpayers are not disadvantaged by procedural delays. The decision underscores the need for interim relief when statutory mechanisms are not yet established.</description>
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