https://www.taxtmi.com/caselaws?id=469700 Where a statutory appeal cannot be effectively pursued because the Tribunal has not been constituted, and the penalty is disputed in full, a precondition requiring deposit of any amount was held unsustainable. The Orissa HC noted that the cited deposit requirement for an appellant before the Tribunal did not apply to compel payment in these circumstances. Interim protection was therefore granted by staying enforcement of the impugned appellate order until four weeks after constitution of the Tribunal, with the writ petition disposed of. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 29 Jun 2026 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469700 Where a statutory appeal cannot be effectively pursued because the Tribunal has not been constituted, and the penalty is disputed in full, a precondition requiring deposit of any amount was held unsustainable. The Orissa HC noted that the cited deposit requirement for an appellant before the Tribunal did not apply to compel payment in these circumstances. Interim protection was therefore granted by staying enforcement of the impugned appellate order until four weeks after constitution of the Tribunal, with the writ petition disposed of. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469700