Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

Smt. Sanghamitra Nanda Vs Central Board of Indirect Taxes and Customs (Orissa High Court) Introduction: In a significant development, the Orissa High Court has stayed a Goods and Services Tax (GST) demand in the absence of the constitution of the Second Appellate Tribunal (GSTAT). The petitioner, Smt. Sanghamitra Nanda, challenged the 1st appellate order rejecting her appeal, citing contravention of GST Act provisions. The absence of a functional GSTAT prompted the court to entertain the writ petition, emphasizing the petitioner’s deposit of 10% of the demanded tax amount. Detailed Analy...