9911796707
TMI Blog2024 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT:- Issue notice to the opposite parties. Since Mr. Diganta Dash, learned Addl. Standing counsel for the Department accepts notice for the Opposite parties, let required number of copies of the writ petition be served on hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 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 petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Since Mr. Diganta Dash, learned Addl. 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. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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