Non-Constitution of GSTAT: HC stays Demand subject to payment of 20%

Arati Construction Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court)

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 2^nd GST appellate tribunal GSTAT).

Since the petitioner wants to avail the remedy under the provisions of law by approaching 2^nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

This matter is taken up through hybrid mode.

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