9911796707
TMI Blog2024 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... 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 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. Learned counsel for the petitioner contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nication 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 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. Is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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