2025 (4) TMI 486 - HC - GST

Short payment of Goods and Services Tax - Adjudication of challenge to appellate order - HELD THAT - The first Division Bench in M/s. Maa Tarini Traders 2024 (2) TMI 1421 - ORISSA HIGH COURT directed a quantum of deposit with liberty to parties inasmuch as petitioner could avail of its remedy upon constitution of the Tribunal and in event petitioner does not do so within time provided upon reconstitution the department would be free to proceed. Petition dispsoed off.

Summary

The Orissa High Court, comprising Justices Arindam Sinha and M.S. Sahoo, addressed a writ petition concerning a demand for short payment of Goods and Services Tax (GST). The petitioner, represented by Advocate Shri K.K. Sahoo, challenged an appellate order due to the absence of a functioning Tribunal. The petitioner sought relief based on a precedent set by the court in a similar case, W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders).Shri S. Das, the Additional Standing Counsel for the respondent, acknowledged that the current writ petition is indeed covered by the previous order. The court referenced the first Division Bench's directive, which required a quantum of deposit, allowing the petitioner to seek remedy upon the Tribunal's constitution. If the petitioner fails to act within the stipulated time post-reconstitution, the department may proceed.The court disposed of the writ petition in alignment with the Maa Tarini Traders case, granting similar relief.