Writ jurisdiction and GST appeal remedy allowed interim stay where the second appellate tribunal remained unconstituted.

The writ petition was entertained because the second appellate tribunal under the Odisha Goods and Services Tax Act, 2017 had not yet been constituted, and the dispute stemmed from refusal to admit the first appeal under Section 107. The Court considered the petitioner's attempt to pursue the statutory remedy, the deposit already made, and the Department's objection based on delay and further pre-deposit. Interim protection was granted, and recovery of the remaining demand was stayed subject to deposit of the entire tax demand within fifteen days.

---

---

Issues: Whether the writ petition could be entertained in view of the non-constitution of the second appellate tribunal under the Odisha Goods and Services Tax Act, 2017, and whether interim protection could be granted against recovery of the remaining demand pending such remedy.

Analysis: The writ petition was entertained only because the second appellate tribunal had not yet been constituted. The challenge arose from the refusal to admit the first appeal under Section 107 of the Odisha Goods and Services Tax Act, 2017. The Court noted the petitioner's request to avail the statutory remedy, the deposit already made, and the Department's objection regarding delay and the requirement of further pre-deposit.

Outcome: Notice was issued, the Department accepted notice, and as an interim measure the rest of the demand was stayed subject to deposit of the entire tax demand within fifteen days.

---