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2023 (9) TMI 227 - ORISSA HIGH COURTMaintainability of petition - Second Appellate Tribunal not yet been constituted - liability to pay tax with penalty - 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 it is directed that subject to the petitioner depositing the entire demanded tax amount, rest of the penalty and interest shall remain stayed during the pendency of the writ petition. So far as attachment of bank account is concerned, it is stated by learned counsel for the petitioner that the petitioner has already deposited the entire tax amount as demanded by the authority. The petitioner is permitted to file an application before the authority with regard to attachment of the bank account so that the same can be considered by the authority and pass appropriate order in accordance with law - Application disposed off.
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