HC stays Penalty and Interest under GST as GSTAT not constituted

Tushar Kanta Nayak Vs Commissioner of Sales Tax CT & GST (Orissa High Court) HC held that Since the petitioner wants to avail the remedy under the provisions of law by approaching GST  appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded. FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Sec...