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2023 (5) TMI 1145 - HC - GSTMaintainability of appeal - appeal not admitted, as appellate tribunal has not yet been constituted - contravention to sub-sections (1) (4) of Section 107 of the GST Act - demand of tax alongwith penalty - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT - Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today. Application disposed off.
Issues involved: Challenge to 1st appellate order under GST Act, delay in constituting 2nd appellate tribunal, liability to pay tax and penalty.
Summary: The High Court of Orissa entertained a writ petition challenging the 1st appellate order under the GST Act, as the 2nd appellate tribunal had not yet been constituted. The petitioner contested that they are not liable to pay the tax and penalty, having already deposited 10% of the demanded tax amount. The Court was urged to entertain the writ petition due to the absence of a second appellate forum. The Standing Counsel argued against condoning the delay in preferring the appeal, emphasizing the lack of discretion for such condonation beyond a specified timeframe. It was contended that the petitioner is liable to pay the tax and, if opting for appeal before the 2nd appellate tribunal, must pay 20% of the balance disputed tax for consideration. The Court issued notice to the opposite parties and directed the petitioner to deposit the entire amount of tax demanded within fifteen days to avail the remedy under the law by approaching the 2nd appellate tribunal, which was yet to be constituted. An interim application was disposed of, and the matter was listed for further proceedings. Separate Judgement by Judges: None
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