https://www.taxtmi.com/caselaws?id=439976 Pending constitution of the second appellate tribunal under the Odisha GST framework, the High Court entertained the writ petition against the first appellate order rejecting the Section 107 appeal. The petitioner stated readiness to pursue the statutory appellate remedy and claimed compliance with the required deposit, while the Department opposed maintainability on limitation and further pre-deposit grounds. Subject to verification of the stated deposit, the Court granted interim protection against recovery of the remaining demand during pendency of the writ petition. Notice was issued, and reply and rejoinder were directed. en-us Mon, 15 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439976 Pending constitution of the second appellate tribunal under the Odisha GST framework, the High Court entertained the writ petition against the first appellate order rejecting the Section 107 appeal. The petitioner stated readiness to pursue the statutory appellate remedy and claimed compliance with the required deposit, while the Department opposed maintainability on limitation and further pre-deposit grounds. Subject to verification of the stated deposit, the Court granted interim protection against recovery of the remaining demand during pendency of the writ petition. Notice was issued, and reply and rejoinder were directed. Case-Laws GST Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439976