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2023 (9) TMI 227 - HC - GSTMaintainability of petition - Second Appellate Tribunal not yet been constituted - liability to pay tax with penalty - 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, as an interim measure it is directed that subject to the petitioner depositing the entire demanded tax amount, rest of the penalty and interest shall remain stayed during the pendency of the writ petition. So far as attachment of bank account is concerned, it is stated by learned counsel for the petitioner that the petitioner has already deposited the entire tax amount as demanded by the authority. The petitioner is permitted to file an application before the authority with regard to attachment of the bank account so that the same can be considered by the authority and pass appropriate order in accordance with law - Application disposed off.
Issues involved: Challenge to 1st appellate order under GST Act, delay in preferring appeal, constitution of 2nd appellate tribunal.
Summary: The writ petition challenges the 1st appellate order under GST Act, contending that the appeal was not admitted due to contravention of specific subsections of Section 107. The petitioner, represented by Mr. P.C. Nayak, argues against liability for tax and penalty, highlighting the absence of a constituted 2nd appellate tribunal. On the other hand, Mr. S.K. Pradhan, representing the Department, emphasizes the delay in appeal filing and the requirement to pay 20% balance disputed tax for consideration by the 2nd appellate tribunal. The Court, acknowledging the delay issue, directs notice to the opposite parties and allows the petitioner to approach the 2nd appellate tribunal once constituted. As an interim measure, the petitioner is instructed to deposit the demanded tax amount to stay the penalty and interest during the writ petition's pendency. Additionally, the petitioner is granted permission to address the bank account attachment matter with the authority. The Court disposes of the interim application and schedules the next hearing after two weeks, aligning it with another related case.
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