2024 (9) TMI 1538 - HC - GST

GST Appellate Order Upheld: Petitioner's Challenge Dismissed with Conditional Deposit and Future Action Provision

HC of Orissa rejected petitioner's challenge to GST appellate order. With no functioning Tribunal, the Court directed deposit of funds and granted liberty ... Short payment of Goods and Services Tax - prayer for adjudication of challenge to appellate order - HELD THAT:- The issue stands covered in M/S. MAA TARINI TRADERS, M/S. SURA CONSTRUCTION, M/S. SMT. AMULU PATRO, M/S. THE NATIONAL SMALL INDUSTRIES CORPORATION LIMITED, ASHISH MOHANTY, M/S. V.S.T. TILLERS TRACTORS LIMITED, NIRANJAN PRADHAN VERSUS STATE OF ODISHA & OTHERS, JOINT COMMISSIONER OF STATE TAX, & ANOTHER, CHIEF COMMISSIONER OF C.T. & G.S.T., ODISHA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE & OTHERS, C.T. & G.S.T. OFFICER, CUTTACK-I [2024 (2) TMI 1421 - ORISSA HIGH COURT] where it was held that 'The Petitioners are desirous of availing the statutory remedy of Appeal under the said provisions. Apparently, acknowledging the absence of constitution of Appellate Tribunal, in exercise of the power conferred under section 172 of the CGST Act, 2017, the Government of India based on the recommendation made by the G.S.T. Council, has issued Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 on 03.12.2019.' The first Division Bench directed a quantum of deposit with liberty to parties in as much as, petitioner could avail of its remedy upon constitution of the Tribunal and in event petitioner does not do so within time provided upon reconstitution, the department would be free to proceed. The writ petition is disposed of as covered by M/s. Maa Tarini Traders. The High Court of Orissa heard a case regarding a challenge to an appellate order on Goods and Services Tax. The petitioner's appeal was rejected, and since there was no functioning Tribunal, the petitioner moved the Court. The Court noted that the case was covered by a previous order and directed a deposit with liberty to parties for future action. The writ petition was disposed of accordingly. (Case citation: TMI)