Tax Dispute Resolution: 20% Deposit Required, Bank Account Challenge Permitted, Appellate Tribunal Path Opened for Procedural Review

HC examined a GST Act appeal challenge involving procedural delays and tax liability. The court directed the petitioner to deposit 20% of disputed tax, allowed approach to the 2nd appellate tribunal once constituted, and provided interim relief by permitting challenge to bank account attachment. Notice was issued to opposite parties, with next hearing scheduled in two weeks.

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Issues involved: Challenge to 1st appellate order under GST Act, delay in preferring appeal, constitution of 2nd appellate tribunal.

Summary:
The writ petition challenges the 1st appellate order under GST Act, contending that the appeal was not admitted due to contravention of specific subsections of Section 107. The petitioner, represented by Mr. P.C. Nayak, argues against liability for tax and penalty, highlighting the absence of a constituted 2nd appellate tribunal. On the other hand, Mr. S.K. Pradhan, representing the Department, emphasizes the delay in appeal filing and the requirement to pay 20% balance disputed tax for consideration by the 2nd appellate tribunal.

The Court, acknowledging the delay issue, directs notice to the opposite parties and allows the petitioner to approach the 2nd appellate tribunal once constituted. As an interim measure, the petitioner is instructed to deposit the demanded tax amount to stay the penalty and interest during the writ petition's pendency. Additionally, the petitioner is granted permission to address the bank account attachment matter with the authority.

The Court disposes of the interim application and schedules the next hearing after two weeks, aligning it with another related case.

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