TMI Blog2024 (2) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - contravention to sub-sections (1) (4) of Section 107 of the GST Act - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Joint Commissioner of State Tax (Appeal), Sundargarh Terriotiral Range, Rourkela by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (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 Act, 2017. 4. Ms. Z.M. Wallace, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths 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 consideration of its appeal by the 2nd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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