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    <title>2026 (9) TMI 152 - GSTAT CUTTACK</title>
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    <description>Statutory deemed stay of recovery under Section 112(9), subject to compliance with Section 112(8), applied after full discharge of GST liability. The challenge to invoking Section 74 remained unexamined on merits while the appeal was under scrutiny. Recovery from works-contract receivables could undermine the pending appeal and cause irreparable injury. Operation of the order rejecting the first appeal on limitation, and recovery of the disputed demand, remained stayed until disposal of the Tribunal appeal.</description>
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      <description>Statutory deemed stay of recovery under Section 112(9), subject to compliance with Section 112(8), applied after full discharge of GST liability. The challenge to invoking Section 74 remained unexamined on merits while the appeal was under scrutiny. Recovery from works-contract receivables could undermine the pending appeal and cause irreparable injury. Operation of the order rejecting the first appeal on limitation, and recovery of the disputed demand, remained stayed until disposal of the Tribunal appeal.</description>
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