2023 (7) TMI 249

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..... arties: Mr. Diganta Dash, ASC for CT & GST Organization ORDER 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 29.04.2023 passed by the Additional Commissioner of State Tax, Territorial .....

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..... forum, this Court should entertain this writ petition. 5. Mr. Diganta Dash, learned Additional Standing Counsel 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 mont .....

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..... o 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 verification of deposit being made as stated by the learned counsel for the Petitioner, 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 .....

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