Deposit Full Tax Demand due to Non-Constitution of GSTAT: Orissa HC

Neelachal Udyog Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court)

Introduction: In the case of Neelachal Udyog Vs Joint Commissioner of State Tax (Appeal) before the Orissa High Court, the matter of non-constitution of the Second Appellate Tribunal (GSTAT) and the interim measure of depositing the entire tax demand was addressed. This landmark ruling holds critical implications for the state’s taxation framework and offers insights into the legal standing regarding appellate authority.Please become a Premium member. If you are already a Premium member, login here to access the full content.