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    <title>2023 (11) TMI 1365 - CALCUTTA HIGH COURT</title>
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    <description>A writ petition under the West Bengal Goods and Services Tax Act, 2017 was entertained where the appellate Tribunal was unavailable, and the Court permitted the challenge to the appellate authority&#039;s order to proceed. It directed exchange of affidavits and granted interim protection against coercive recovery, subject to deposit of 20% of the disputed tax within the stipulated time. The matter was then listed for final hearing, with interim relief operating pending further consideration.</description>
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      <description>A writ petition under the West Bengal Goods and Services Tax Act, 2017 was entertained where the appellate Tribunal was unavailable, and the Court permitted the challenge to the appellate authority&#039;s order to proceed. It directed exchange of affidavits and granted interim protection against coercive recovery, subject to deposit of 20% of the disputed tax within the stipulated time. The matter was then listed for final hearing, with interim relief operating pending further consideration.</description>
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