Writ jurisdiction and interim GST recovery protection granted pending constitution of the appellate tribunal.

Pending constitution of the second appellate tribunal under the Odisha GST framework, the High Court entertained the writ petition against the first appellate order rejecting the Section 107 appeal. The petitioner stated readiness to pursue the statutory appellate remedy and claimed compliance with the required deposit, while the Department opposed maintainability on limitation and further pre-deposit grounds. Subject to verification of the stated deposit, the Court granted interim protection against recovery of the remaining demand during pendency of the writ petition. Notice was issued, and reply and rejoinder were directed.

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Issues: Whether, pending constitution of the second appellate tribunal, the writ petition could be entertained against the first appellate order rejecting the appeal under Section 107 of the Odisha Goods and Services Tax Act, 2017, and whether interim protection against recovery of the remaining demand was warranted.

Analysis: The petition was entertained only because the second appellate tribunal had not yet been constituted. The petitioner expressed readiness to pursue the statutory appellate remedy and asserted deposit of the required amounts, while the Department objected on limitation and further pre-deposit requirements. Pending consideration of the writ petition and subject to verification of the deposit stated by the petitioner, interim protection was considered appropriate.

Outcome: Notice was issued, reply and rejoinder were directed, and the remaining demand was stayed during pendency of the writ petition as an interim measure; the interlocutory application was disposed of.

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