Tushar Kanta Nayak Vs Joint Commissioner, State Tax
Date: April 17, 2023
Subject Matter
Amount of penalty and interest demanded by authority shall remain stayed due to non-constitution of GSTAT
Summary
The petitioner has filed a writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar, which rejected the appeal filed under sub-Section (1) of Section 107 of…
This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1 st appellate order dated 31.01.2023 passed by the Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar, by which said authority has no…