2023 (12) TMI 355

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..... ellate authority - 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 entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application d .....

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..... e Odisha Goods and Services Tax Act, 2017. 4. Mr. A.K. Biswal, 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, the 2nd appellate tribunal has not yet been constituted. It is contended that the petitioner has already deposited 10% of the demanded .....

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..... 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. Diganta Dash, learned Additional 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 days. Reply be filed within two weeks and rejoinde .....

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