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”) filed an appeal under section 107(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) to the Appellate Authority which was rejected vide Order dated April 29, 2023 (“the Impugned Order”) and further a demand of tax and penalty was levied upon the Petitioner.
Aggrieved by the Impugned Order, the Petitioner decided to file an appeal before the Appellate Tribunal which is not yet constituted. Thus, the Petitioner filed the present writ petition.
The Petitioner contended that it is not liable to pay the tax and penalty as determined in the Impugned Order as the Appellate Tribunal had not been constituted, and the entire tax demand was already deposited by the Petitioner.
The Revenue Department (“the Respondents”) contended that if the Petitioner wanted to avail the remedy by preferring appeal before the Appellate Tribunal, then the Petitioner is liable to deposit 20% of the balance disputed tax as pre-deposit for the consideration of his appeal.
Issue:
Whether the Petitioner is liable to deposit the tax demand if the tax was entirely paid and the Appellate Tribunal is not yet constituted?
Held:
The Hon’ble Orissa High Court in W.P (C) No. 15244 of 2023 held as under:
