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    <title>2024 (11) TMI 516 - ORISSA HIGH COURT</title>
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    <description>The HC disposed of the writ petition by granting the petitioner a conditional stay, acknowledging the appealability of the order under Section 112 of the CGST/OGST Act, 2017. Due to the non-constitution of the Appellate Tribunal, the petitioner was directed to file an appeal once the Tribunal is established. The court emphasized that the stay is not indefinite, and failure to appeal would permit the respondent authorities to proceed as per the law. The judgment underscores the procedural challenges posed by the absence of the Tribunal and outlines measures to safeguard statutory rights.</description>
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      <description>The HC disposed of the writ petition by granting the petitioner a conditional stay, acknowledging the appealability of the order under Section 112 of the CGST/OGST Act, 2017. Due to the non-constitution of the Appellate Tribunal, the petitioner was directed to file an appeal once the Tribunal is established. The court emphasized that the stay is not indefinite, and failure to appeal would permit the respondent authorities to proceed as per the law. The judgment underscores the procedural challenges posed by the absence of the Tribunal and outlines measures to safeguard statutory rights.</description>
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