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    <title>2025 (2) TMI 614 - CALCUTTA HIGH COURT</title>
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    <description>Interim protection against recovery under an appellate order may be granted where the Appellate Tribunal has not yet been constituted and the statutory pre-deposit framework remains the operative route for stay. The text notes reliance on the GST circular explaining pre-deposit and stay under the CGST Act, and records that a prima facie case supported temporary relief. It further contemplates continuation of protection on payment of 10% of the balance tax in dispute, in addition to the amount already deposited under the appellate pre-deposit provision. The writ petition was directed to proceed on affidavits.</description>
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    <pubDate>Wed, 05 Feb 2025 00:00:00 +0530</pubDate>
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