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    <title>2025 (2) TMI 660 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=766113</link>
    <description>The HC ruled that the petitioner must deposit 10% of the disputed tax amount to obtain a stay of recovery under Section 112(9) of the B.G.S.T. Act. Due to the non-constitution of the Tribunal, the petitioner is allowed to stay recovery upon this deposit until the Tribunal is operational and an appeal is filed. The Court emphasized the necessity of filing an appeal once the Tribunal is constituted; otherwise, the respondent authorities may proceed with recovery. Compliance with the order will result in the release of any bank account attachment related to the tax demand.</description>
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    <pubDate>Thu, 19 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 660 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=766113</link>
      <description>The HC ruled that the petitioner must deposit 10% of the disputed tax amount to obtain a stay of recovery under Section 112(9) of the B.G.S.T. Act. Due to the non-constitution of the Tribunal, the petitioner is allowed to stay recovery upon this deposit until the Tribunal is operational and an appeal is filed. The Court emphasized the necessity of filing an appeal once the Tribunal is constituted; otherwise, the respondent authorities may proceed with recovery. Compliance with the order will result in the release of any bank account attachment related to the tax demand.</description>
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      <pubDate>Thu, 19 Dec 2024 00:00:00 +0530</pubDate>
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