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of <h1>Legal Challenge Requires Full Tax Deposit Before Appellate Proceedings Under GST Act Provisions for Dispute Resolution</h1> <h3>Prafulla Kumar Sahoo Versus Commissioner of CT & GST Odisha, Banijyakar Bhawan & Others</h3> Prafulla Kumar Sahoo Versus Commissioner of CT & GST Odisha, Banijyakar Bhawan & Others - 2023 (75) G.S.T.L. 16 (Ori.) 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.
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