Jyoti Construction Vs Dy Commr, Central Tax, Jajpur
Date: October 7, 2021
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): B.P. ROUTRAY
Subject Matter
Pre deposit for appeal under the GST should be paid through cash ledger only
Summary
It is not possible to accept the plea of the Petitioner that “Output Tax”, as defined under Section 2(82) of the OGST Act could be equated to the pre-deposit required to be made in terms of Section 107 (6) of the OGST Act. Further, as rig…
These five matters arise out of a common set of facts and are accordingly being disposed of by this common order. 2. In all these writ peti tions the challenge is to orders dated 28th April 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Serv…