2023 (11) TMI 1342 - HC - GST

Tax Appeal Granted: Interim Relief Conditional on Full Demand Deposit Within 15 Days of Order

Niranjan Parmanik Versus Commissioner of CT & GST, Odisha & Others

HC allows interim relief in tax appeal, directing petitioner to deposit full tax demand within 15 days. Notice issued to tax authorities. Court stays ... Maintainability of petition - avaialbility of alternative remedy - Appeal admitted due to non-compliance with sub-sections (1) & (4) of Section 107 of the Odisha Goods and Services Tax Act, 2017 - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition. HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand with in a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. List this matter along with W.P.(C) No.6684 of 2023 on the date fixed therein. In the case before the Orissa High Court, the petitioner, represented by Mr. Anjan Kumar Biswal, challenges the first appellate order dated June 9, 2023, issued by the Joint Commissioner of State Tax, Balasore. The order rejected the appeal filed under Section 107 of the Odisha Goods and Services Tax Act, 2017, citing non-compliance with subsections (1) and (4) of Section 107. The writ petition is entertained due to the absence of a constituted Second Appellate Tribunal.The petitioner argues that they are not liable for the tax and penalty, having already deposited 10% of the demanded tax with the first appellate authority. The petitioner seeks the court's intervention as the second appellate forum is unavailable.Mr. Diganta Dash, representing the CT & GST Organization, argues against condoning the delay in filing the appeal, emphasizing that the appellate authority lacks discretion to extend the delay beyond one month after the initial three-month period. Dash asserts that the petitioner must pay the remaining 20% disputed tax to proceed with an appeal to the Second Appellate Tribunal once constituted.The court issues a notice to the opposite parties, with Mr. Dash accepting on their behalf, and sets deadlines for filing replies. As an interim measure, the court stays the remaining tax demand, provided the petitioner deposits the entire tax demand within fifteen days. The matter is scheduled to be listed alongside W.P.(C) No.6684 of 2023 on the specified date.