Smt. Sanghamitra Nanda Vs CBIC
Date: October 18, 2023
Subject Matter
GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days
Summary
The case involves a petition filed by Smt. Sanghamitra Nanda challenging the 1st appellate order rejecting her appeal under the GST Act. The absence of a functional Second Appellate Tribunal (GSTAT) prompted the Orissa High Court to stay the GST dema…
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 1st appellate order dated 15.09.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial…