GST demand stayed as entire tax demand already paid & GSTAT not yet constituted

Nalinikanta Barik Vs Commissioner of CT & GST (Orissa High Court)

The Hon’ble Orissa High Court in Nalinikanta Barik v. Commissioner of CT & GST [W.P (C) NO. 15244 of 2023 dated May 15, 2023] held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.

Facts:

Nalinikanta Barik (“the Petitioner”) filed an appeal under section 107(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) to the Appellate Authority which was rejected vide Order dated April 29, 2023 (“the Impugned Order”) and further a demand of tax and penalty was levied upon the Petitioner.

Aggrieved by the Impugned Order, the Petitioner decided to file an appeal before the Appellate Tribunal which is not yet constituted. Thus, the Petitioner filed the present writ petition.

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