GST writ relief pending tribunal constitution, with stay on penalty and interest subject to tax deposit.

Writ jurisdiction was considered in light of the non-constitution of the second appellate tribunal and the challenge to the first appellate order under the Odisha GST law. Interim protection was granted pending availability of the statutory appellate forum: the respondents were directed to file a reply, and recovery of penalty and interest was stayed during pendency of the writ petition subject to deposit of the entire tax demanded within fifteen days. The interlocutory application was disposed of and the matter was listed with the connected writ petition.

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Issues: Whether the writ petition should be entertained in view of the non-constitution of the second appellate tribunal and the challenge to the first appellate order under Section 107 of the Odisha Goods and Services Tax Act, 2017; whether interim protection was warranted pending availability of the statutory appellate forum.

Outcome: Notice issued. The respondents were directed to file a reply. The demand towards penalty and interest was stayed during pendency of the writ petition subject to deposit of the entire tax demanded within fifteen days. The interlocutory application was disposed of and the matter was directed to be listed with the connected writ petition.

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