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2023 (7) TMI 1536 - HC - GSTEntertainability of petition - alternative remedy of appeal - Second Appellate Tribunal has not yet been constituted - contravention to sub-sections (1) (4) of Section 107 of the GST Act - 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 subject to the Petitioner depositing entire tax demand with in a period of fifteen days from today the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.
In the matter before the Orissa High Court, presided over by Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman, the petitioner challenges the 1st appellate order dated 10.05.2023 issued by the Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Cuttack-II, Odisha. The appeal was rejected for contravening sub-sections (1) & (4) of Section 107 of the Odisha Goods and Services Tax Act, 2017. The writ petition is entertained due to the absence of the Second Appellate Tribunal.
The petitioner, represented by Mr. U.C. Behura, argues against the tax and penalty, asserting that 10% of the demanded tax has already been deposited. The petitioner seeks the court's intervention due to the non-constitution of the Second Appellate Tribunal. Mr. S. Dash, representing the opposite parties, contends that the appeal was delayed and the court lacks discretion to condone delays beyond four months, as per the statutory limits. The court issues notice to the opposite parties, with Mr. S. Dash accepting on their behalf. The court grants an interim measure, allowing the petitioner to stay the rest of the demand if the entire tax demand is deposited within fifteen days. The matter is scheduled to be listed alongside W.P.(C) No.6684 of 2023.
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