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�

Please become a Premium member. If you are already a Premium member, login here to access the full content.