9911796707
TMI Blog2023 (12) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The I.A. stands disposed of - List this matter on 31st October, 2023. - DR. S.K. PANIGRAHI AND MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017. 4. 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 tax amount before the first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed tax for consideration of its appeal by the 2nd Appellate Tribunal. 6. Further, at this juncture, this Court observes that despite the GST Act is in operation since 1st July 2017 the Tribunal has not been constituted so far which is resulting in pressure on all the High Courts in dealing with such matters. Since creation of Tribunal is a statutory mandate which cannot be ignored nor can it be gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government through Regd. Post with A.D/Speed Post returnable on 30th October, 2023. Requisites shall be filed within three working days. 10. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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