Writ remedy and interim protection under Odisha GST Act accepted where the second appellate tribunal was not constituted.

Where the second appellate tribunal had not yet been constituted under the Odisha Goods and Services Tax Act, 2017, the writ petition was entertained against the first appellate order and interim protection was considered appropriate. Notice was issued, the petition was kept pending for further consideration, and recovery of the balance tax demand was stayed during the proceedings subject to deposit of the entire tax demand within fifteen days.

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Issues: Whether, in the absence of constitution of the second appellate tribunal, the writ petition could be entertained against the first appellate order under the Odisha Goods and Services Tax Act, 2017, and whether interim protection could be granted pending the writ petition.

Outcome: Notice was issued, the writ petition was kept pending for further consideration, and the rest of the tax demand was stayed during the pendency of the proceedings subject to deposit of the entire tax demand within fifteen days.

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