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    <title>2025 (6) TMI 1787 - PATNA HIGH COURT</title>
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    <description>An ex parte GST assessment for the period 01.10.2018 to 31.03.2019 was challenged on natural justice grounds, but the matter was disposed of in terms similar to a co-ordinate Bench decision. The parties agreed that the issues could be agitated before the Tribunal once constituted. Following the cited precedent, payment of ten per cent of the disputed tax would entitle the assessee to stay of recovery until the Tribunal is constituted and an appeal is filed within the prescribed period. The application was accordingly disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=773674</link>
      <description>An ex parte GST assessment for the period 01.10.2018 to 31.03.2019 was challenged on natural justice grounds, but the matter was disposed of in terms similar to a co-ordinate Bench decision. The parties agreed that the issues could be agitated before the Tribunal once constituted. Following the cited precedent, payment of ten per cent of the disputed tax would entitle the assessee to stay of recovery until the Tribunal is constituted and an appeal is filed within the prescribed period. The application was accordingly disposed of.</description>
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