TaxTMI 
TaxTMI 
2026 (3) TMI 1309
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....by Adv.- Mr. Rudra Prasad Kar, Senior Advocate, Mr. Subash Chandra Sahoo, Advocate. For the Opposite Parties Represented by Adv.- Mr. Sunil Mishra, Standing Counsel. ORDER 1. The instant writ petition at the behest of the petitioner in assailing the order dated 7th January, 2026 is primarily founded on the assertion that the Commissioner of CT and GST, Odisha has failed to exercise the po....
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.... that the appeal is pending before the Odisha Sales Tax Tribunal, Cuttack and surreptitiously jumped to the conclusion that since it involved violation of multiple statutory provisions, any order of stay would tantamount to interference with the said appeal which is yet to be decided on merit. Section 17 (7) of the said Act empowers the Commissioner to stay realization either in part or full any a....
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....ersuasive impact or effect on the adjudication to be made in the appeal pending before the Tribunal. It is further evident from the meaningful reading of the provision that the power to stay realization is conferred upon the Commissioner to be exercised pending the appeal and, therefore, we are unable to comprehend the observation that since the appeal is pending, any observation touching upon the....
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....ained in sub-section (7) of Section 17 of the said Act, we have no other option but to set aside the same as the process by which such adjudication is made appears to be in violative of the said statutory provision. The order impugned is, thus, set aside and the matter is remitted to the Commissioner to rehear the said application after giving an opportunity of hearing to the petitioner, if necess....