9911796707
TMI Blog2024 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al preferred by the petitioner, as the same is in contravention to Sub- Sections(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 that the petitioner is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is liable to pay the tax. In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd Appellate Tribunal then the petitioner is liable to pay 20% balance disputed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within three working days. Reply be filed within two weeks and rejoinder thereto, if any, be filed before the next date. 9. Further, the notice be issued to Mr. Parhi, learned DSGI who usually appears for the Central Government through Regd. Post with A.D/Speed Post returnable on 10 th October, 2023. Requisites shall be filed within three working days. 10. Since the petitioner wants to avail the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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