Sundar Pravat Das Vs Joint Commissioner of State Tax
Date: April 25, 2023
Court: High Court
Bench: Orissa
Type: Writ Petition
Judge(s)/Member(s): B.R. SARANGI, M.S.RAMAN
Subject Matter
Demand stayed as GST Appellate Tribunal is not constituted yet
Summary
The case involves a writ petition filed by the petitioner challenging the 1st appellate order passed by the Joint Commissioner of State Tax. The petitioner contends that they are not liable to pay the tax and penalty, and as there is no second appell…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 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 28.03 .2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Cu…