TMI Blog2024 (1) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 107 of the Odisha Goods and Services Tax Act, 2017. 4. Mr. A.K. Jena, learned counsel for the petitioner contended that the petitioner is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appellate authority though second appeal lies, the 2nd appellate tribunal has not yet been constituted. It is contended that the petitioner has already deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is liable to pay 20% balance disputed tax for consideration of its appeal by the 2nd appellate tribunal. 6. Issue notice to the opposite parties. 7. Mr. Sunil Mishra, learned Standing Counsel for the Department accepts notice for Opposite Party Nos.1,2 3 and Mr. Avinash Kedia, learned Junior Standing Counsel appearing for the Opposite Party No.4, let required number of copies of the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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