TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Legal Challenge Requires Full Tax Deposit Before Appellate Proceedings Under GST Act Provisions for Dispute Resolution</h1> HC of Orissa addressed a writ petition challenging a GST Act appellate order. The court directed the petitioner to deposit the entire disputed tax amount ... Maintainability of appeal - appeal not admitted, as appellate tribunal has not yet been constituted - contravention to sub-sections (1) & (4) of Section 107 of the GST Act - demand of tax alongwith penalty - It is contended that the petitioner has already deposited 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, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today. Application disposed off. Petitioner challenged the 1st appellate order dated 12.04.2023 by which the Joint Commissioner (Appeal) 'has not admitted the appeal' as being in 'contravention to sub-sections (1) & (4) of Section 107 of the GST Act' and rejected the appeal under Section 107(1) of the Odisha GST Act, 2017. Second Appellate Tribunal has not yet been constituted; petitioner contends no liability for tax and penalty and says 10% of the demanded tax was deposited before the first appellate authority. Respondent stressed delay in preferring the appeal and that the appellate authority lacks power to condone delay beyond statutory limits; if appeal before the 2nd appellate tribunal is sought, petitioner must pay the balance 20% of disputed tax. Court issued notice, directed service and fixed short timelines for reply and rejoinder. Pending constitution of the 2nd appellate tribunal, 'the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today.' I.A. disposed; matter to be listed with related W.P. No. 6684/2023.
TaxTMI 
TaxTMI 
