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    <title>2025 (4) TMI 803 - CALCUTTA HIGH COURT</title>
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    <description>The petitioners challenged an order issued by the Appellate Authority under Section 107 of the WB/CGST Act, 2017 for the tax period July 2017-March 2018. With no constituted Appellate Tribunal under Section 112, they filed a writ petition. The HC granted an unconditional stay on the demand for four weeks, with the condition that if petitioners pay 10% of the disputed tax amount (in addition to amounts already deposited under Section 107(6)), the stay would continue until the petition&#039;s resolution or further orders.</description>
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      <description>The petitioners challenged an order issued by the Appellate Authority under Section 107 of the WB/CGST Act, 2017 for the tax period July 2017-March 2018. With no constituted Appellate Tribunal under Section 112, they filed a writ petition. The HC granted an unconditional stay on the demand for four weeks, with the condition that if petitioners pay 10% of the disputed tax amount (in addition to amounts already deposited under Section 107(6)), the stay would continue until the petition&#039;s resolution or further orders.</description>
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