https://www.taxtmi.com/caselaws?id=752703 The Orissa HC addressed a writ petition concerning the non-constitution of the Appellate Tribunal under the CGST/OGST Act, 2017, which impeded the petitioner's statutory right to appeal. The Court, acknowledging the Ninth Removal of Difficulties Order, 2019, granted the petitioner a stay on the deposit of 20% of the disputed tax amount. The petitioner must file an appeal under Section 112 once the Tribunal is operational. Non-compliance would permit the respondent authorities to proceed legally. The writ petition was disposed of with requisite directions, ensuring an urgent certified copy of the order is issued according to procedural rules. en-us Thu, 22 Feb 2024 00:00:00 +0530 Tue, 21 May 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752703 The Orissa HC addressed a writ petition concerning the non-constitution of the Appellate Tribunal under the CGST/OGST Act, 2017, which impeded the petitioner's statutory right to appeal. The Court, acknowledging the Ninth Removal of Difficulties Order, 2019, granted the petitioner a stay on the deposit of 20% of the disputed tax amount. The petitioner must file an appeal under Section 112 once the Tribunal is operational. Non-compliance would permit the respondent authorities to proceed legally. The writ petition was disposed of with requisite directions, ensuring an urgent certified copy of the order is issued according to procedural rules. Case-Laws GST Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752703