2023 (5) TMI 129

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..... Parties : Mr. S. Mishra, ASC [CT & GST] Mr. Kedia, ASC [O.P.No.2] ORDER 1. This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 31.01.2023 passed by the Addl. Commissioner of State Tax (App .....

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..... Mr. Sunil Mishra, learned Standing Counsel for Revenue vehemently contended that since there is delay in preferring the appeal, this Court may not be in a position to condone the delay beyond four months, particularly when appellate authority has not been vested with discretion to condone the delay beyond one month after lapse of three months from the date of communication of order impugned there .....

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..... ing 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. 9. I.A. stands disposed of. 10. List this matter along with W.P.(C) No. 6684 of 2023 on the date fixed therein.
Case laws, Dec .....

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