Orissa HC: Writ Not Maintainable After GSTAT; Mandatory Pre-Deposit Cannot Be Bypassed

Kalandi Sahoo Vs Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court) Writ Petition Not Maintainable After GSTAT Becomes Functional – Person cannot “steal a march” by Writ petition to avoid complying with Mandate of S. 112(8) of GST Act: Orissa HC Reiterates Mandatory Pre-Deposit for GST Appeals The petitioner challenged the order dated 16th December 2023 issued by the Assistant Commissioner of State Tax, Cuttack-I East Circle, covering the tax periods from April 2020 to November 2020 under Section 73 of the Central Goods and Services Tax Act, 2017 ...