Interim protection in Odisha GST challenge against coercive recovery while Tribunal remained unconstituted

Interim protection was granted where a writ challenge was filed against an appellate order under the Odisha GST Act, a rectification order, and a subsequent notice under section 73, while the statutory Tribunal under section 109 remained unconstituted. The court restrained coercive recovery on deposit of 20% of the tax determined by the Appellate Authority and stayed further proceedings under the later notice pending the next date. The relief was tied to preservation of status quo until the Tribunal became available and the challenge could be pursued without immediate coercive action.

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Issues: Whether interim protection should be granted against coercive action and further proceedings pending challenge to the appellate order and absence of a constituted Tribunal.

Analysis: The writ petition questioned the appellate order under Section 107 of the Odisha Goods and Services Tax Act, 2017 and the rectification order under Section 116 of the same Act, and also assailed the subsequent notice issued under Section 73. The Court noted that the statutory Tribunal contemplated under Section 109 had not yet been constituted. In that situation, the Court directed interim protection by restraining coercive steps on deposit of 20% of the tax amount determined by the Appellate Authority and also stayed further proceedings pursuant to the notice dated 13 September 2021.

Conclusion: Interim relief was granted in favour of the petitioner by protecting it from coercive recovery and by staying the subsequent proceeding till the next date.

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