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    <description>Where an appellate order under the GST law is challenged before the Tribunal becomes functional, the petitioner may be permitted to file the statutory second appeal once the President or State President assumes office, subject to the required statutory deposit. The writ petition was disposed of on that basis, with the appeal to be decided in accordance with law after the Tribunal&#039;s constitution. The statutory stay under Section 112(9) was stated to continue until disposal of the appeal, preserving interim protection during the period of non-functioning of the Appellate Tribunal.</description>
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