Absence of GST Tribunal: Orissa HC Directs Stay of Recovery Proceedings

Maa Tarini Traders Vs State of Odisha & Others (Orissa High Court)

Orissa High Court addressed multiple writ petitions challenging orders passed under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Odisha Goods and Services Tax Act, 2017 (OGST Act). The primary issue was the lack of an Appellate Tribunal under Section 109 of these Acts, which deprived petitioners of their statutory right to appeal under Section 112. The petitioners contended that the absence of the Tribunal hindered their ability to seek relief and benefit from the statutory st

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