TMI Blog2022 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56X and the order dated 15th July, 2021 passed on the application for rectification being made under Section 116 of the said Act by the Additional Commissioner of State Tax (Appeal), Balasore, the Petitioner has contended in the writ petition that the Appellate Authority has not taken into consideration the figure of taxable turnover and thereby erroneously computed the tax liability. Ms. Roy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73 of the OGST Act, 2017 involving a period (December, 2018), which was subject-matter of appeal, is not tenable in the eye of law. 3. Mr. Sunil Mishra, learned Additional Standing Counsel for the CT GST Organization objecting to such contention submitted that the figures have been obtained from the data available in WAMIS [Works and Accounts Management Information System]. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition be served on him within three working days. 7. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
