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2022 (8) TMI 276 - ORISSA HIGH COURTApplication for rectification being made under Section 116 of Odisha Goods & Services Tax Act, 2017 (OGST Act, 2017) - HELD THAT:- Considering the fact that as yet to challenge the first appeal order, the Tribunal contemplated under Section 109 of the OGST Act, 2017 has not been constituted, it is directed that subject to the Petitioner depositing 20% of the tax amount as determined by the Appellate Authority vide order dated 12th May, 2021, no coercive action shall be taken against the Petitioner till the next date. It is, further, directed that there shall be stay of further proceeding pursuant to the notice dated 13th September, 2021 issued under Section 73 of the OGST Act, 2017 till the next date. Application disposed off.
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