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2024 (2) TMI 1064 - HC - GSTMaintainability of petition - Delay in preferring the appeal - 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, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. List this matter along with M/S PRAVAT KUMAR CHOUDHURY AND OTHERS VERSUS ADDITIONAL STATE TAX OFFICER, CT GST, CUTTACK AND OTHERS 2023 (11) TMI 1014 - ORISSA HIGH COURT on the date fixed therein.
Issues involved: Challenge to 1st appellate order u/s 107 of GST Act, delay in preferring appeal, constitution of 2nd appellate tribunal.
Summary: Challenge to 1st appellate order: The petitioner filed a writ petition challenging the 1st appellate order dated 02.06.2023 passed by the Joint Commissioner of State Tax, (Appeal), Territorial Range, Balasore. The authority did not admit the appeal as it was deemed to be in contravention of subsections (1) & (4) of Section 107 of the GST Act and rejected the appeal filed under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017. The petitioner contended that they are not liable to pay the tax and penalty, and as there is no constituted 2nd appellate tribunal, the writ petition was entertained. Delay in preferring appeal: The Additional Standing Counsel argued that there was a delay in preferring the appeal, and the Court may not be able to condone the delay beyond four months. The appellate authority was not vested with discretion to condone the delay beyond one month after three months from the date of communication of the order. The petitioner was required to pay 20% balance disputed tax for consideration of its appeal by the 2nd appellate tribunal. Constitution of 2nd appellate tribunal: The petitioner sought to avail the remedy by approaching the 2nd appellate tribunal, which had not yet been constituted. As an interim measure, subject to the petitioner depositing the entire tax demand within fifteen days, the rest of the demand was stayed during the pendency of the writ petition. Conclusion: The matter was listed along with another case for further proceedings, and the interim application was disposed of.
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