Orissa HC Stays Appellate Order, Directs 10% Deposit Due to GSTAT Non-Constitution

Chinmay Khuntia Vs Additional Commissioner of State Tax (Appeal) (Orissa High Court) The Orissa High Court addressed a petition filed by Chinmay Khuntia, who challenged an appellate order issued by the Additional Commissioner of State Tax. The petitioner sought to appeal the order to the Goods and Services Tax (GST) Tribunal, which was not yet constituted. Consequently, the petitioner relied on prior court directives issued in a batch of writ petitions, specifically WP(C) No. 42015 of 2023, which mandated a deposit of 10% of the disputed tax amount upon filing the appeal and an additional 20% ...