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TMI Blog2023 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ding counsel for the Department accepts notice for the Opposite parties, let required number of copies of the writ petition be served on him within three working days. Reply be filed within two weeks and rejoinder thereto, if any, be filed before the next date - Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 17.03.2023 passed by the Joint Commissioner of State Tax (Appeal), Balasore by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (1) (4) of Section 107 of the GST Act and has rejected the appeal filed under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017. 4. Mr. R.P. Kar, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee months from the date of communication of order impugned therewith. It is further contended that this case stands in different footing and, as such, the petitioner is liable to pay the tax. In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideration of its appeal by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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