2023 (9) TMI 993

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..... ices Tax Act, 2017 - 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 the entire tax demand within a period of four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Appli .....

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..... Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017. 4. Ms. Zenish Mary Wallance, 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 1 st appellate authority though second appeal lies, the 2nd appellate tribunal has not yet been constituted. It is contended that the petiti .....

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..... the 2 nd 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 number of copies of the writ petition be served on him within three working day .....

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