TMI Blog2023 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st appellate order dated 31.01.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Balasore, by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to subsections (1) (4) of Section 107 of the GST Act and has rejected the appeal filed under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th after lapse of three months from the date of communication of order impugned therewith. It is further contended that this case stands in different footing and, as such, the petitioner is liable to pay the tax. In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Therefore, 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. 9. I.A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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