2025 (1) TMI 1836

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....S. SAHOO For the Appellant : Adv. Mr. Pratik Dash, Advocate For the Respondent : Adv. Mr. Sunil Mishra, Standing Counsel ORDER 1. Mr. Dash, learned advocate appears on behalf of petitioner and with reference to our earlier order dated 3rd January, 2025 reiterates, his client is disputing imposition of penalty in its entirety. As such there be unconditional stay of impugned order becaus....

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....der dated 3rd January, 2025. "1. Mr. Dash, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 22nd November, 2024 made under section 107 in Odisha Goods and Services Tax Act, 2017. It was made by the First Appellate Authority. His client wants to prefer appeal to the Tribunal but it has not been constituted. He submits further, by impugned....