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2023 (5) TMI 129 - ORISSA HIGH COURTMaintainability of petition - availability of alternative remedy - no second appellate forum - petitioner has already deposited 10% of the demanded tax amount before the first appellate authority - rejection under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017 - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.
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