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    <title>2025 (5) TMI 462 - MADRAS HIGH COURT</title>
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    <description>A writ petition under the GST regime was entertained because the appellate tribunal was not yet functional, and the court granted interim protection rather than a final adjudication on merits. The petitioner was given an interim stay subject to deposit of 10% of the balance tax within four weeks, and liberty was reserved to file an appeal once the tribunal becomes functional. The operative effect was limited to temporary relief pending availability of the statutory appellate forum.</description>
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      <description>A writ petition under the GST regime was entertained because the appellate tribunal was not yet functional, and the court granted interim protection rather than a final adjudication on merits. The petitioner was given an interim stay subject to deposit of 10% of the balance tax within four weeks, and liberty was reserved to file an appeal once the tribunal becomes functional. The operative effect was limited to temporary relief pending availability of the statutory appellate forum.</description>
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