TMI Blog2023 (10) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition. 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 subject to the petitioner depositing entire tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained only because the Second Appellate Tribunal has not yet been constituted. 5. The petitioner has filed this writ petition challenging the 1st appellate order dated 24.04.2023 by the Joint Commissioner of State Tax(Appeal)Territorial Range, Cuttack-1, Cuttack by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to Sub- Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment taking into account the observation as made in Paragraph 4 who can better explain regarding non constitution of 2nd Appellate Court to deal with the GST matters. 10. Mr.Digant Das, learned Additional Standing Counsel for the department accepts notice for the opposite parties, let required number of copies of the writ petition be served on him within three working days. Reply be filed withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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