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2024 (9) TMI 1538 - HC - GSTShort payment of Goods and Services Tax - prayer for adjudication of challenge to appellate order - HELD THAT - The issue stands covered in M/S. MAA TARINI TRADERS M/S. SURA CONSTRUCTION M/S. SMT. AMULU PATRO M/S. THE NATIONAL SMALL INDUSTRIES CORPORATION LIMITED ASHISH MOHANTY M/S. V.S.T. TILLERS TRACTORS LIMITED NIRANJAN PRADHAN VERSUS STATE OF ODISHA OTHERS JOINT COMMISSIONER OF STATE TAX ANOTHER CHIEF COMMISSIONER OF C.T. G.S.T. ODISHA CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) DEPARTMENT OF REVENUE MINISTRY OF FINANCE OTHERS C.T. G.S.T. OFFICER CUTTACK-I 2024 (2) TMI 1421 - ORISSA HIGH COURT where it was held that The Petitioners are desirous of availing the statutory remedy of Appeal under the said provisions. Apparently acknowledging the absence of constitution of Appellate Tribunal in exercise of the power conferred under section 172 of the CGST Act 2017 the Government of India based on the recommendation made by the G.S.T. Council has issued Central Goods and Services Tax (Ninth Removal of Difficulties) Order 2019 on 03.12.2019. The first Division Bench directed a quantum of deposit with liberty to parties in as much as petitioner could avail of its remedy upon constitution of the Tribunal and in event petitioner does not do so within time provided upon reconstitution the department would be free to proceed. The writ petition is disposed of as covered by M/s. Maa Tarini Traders.
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