2023 (9) TMI 783

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..... the first appellate authority - condonation of delay in preferring appeal - HLED 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 sta .....

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..... n to subsections (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. N.K. Dash, learned counsel for the petitioner contended that the petitioner is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appellate authority though second appeal lies, .....

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..... e 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 appellate tribunal. 6. Issue notice to the opposite parties. 7. Mr. Sunil Mishra, learned Standing Counsel for the Department accepts notice for the Opposite parties, let required numbe .....

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