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    <title>2025 (5) TMI 543 - CHHATTISGARH HIGH COURT</title>
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    <description>Where the statutory appellate tribunal was not yet operational, the High Court permitted the petitioner to pursue the appeal once the tribunal became functional. It held that, if the appeal is filed with the required statutory deposit, it must be considered in accordance with law, and the statutory stay would continue until disposal of that appeal. The Court also granted consequential interim protection by directing defreezing of the bank account, subject to the outcome of the appellate proceedings. The writ petition was disposed of by preserving the right to invoke the statutory appellate forum and by leaving the dispute to be determined through that remedy.</description>
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    <pubDate>Wed, 09 Apr 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=770271</link>
      <description>Where the statutory appellate tribunal was not yet operational, the High Court permitted the petitioner to pursue the appeal once the tribunal became functional. It held that, if the appeal is filed with the required statutory deposit, it must be considered in accordance with law, and the statutory stay would continue until disposal of that appeal. The Court also granted consequential interim protection by directing defreezing of the bank account, subject to the outcome of the appellate proceedings. The writ petition was disposed of by preserving the right to invoke the statutory appellate forum and by leaving the dispute to be determined through that remedy.</description>
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