https://www.taxtmi.com/caselaws?id=460392 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. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460392 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. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460392