9911796707
TMI Blog2023 (5) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... b-sections (1) (4) of Section 107 of the GST Act - demand of tax alongwith penalty - 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 appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, 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. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 the 2nd ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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