GST Tribunal not constituted: HC stays demand

Tushar Kanta Nayak Vs Commissioner of Sales Tax CT & GST & Others (Orissa High court) The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of four weeks from today, the rest of the demand shall remain stayed during the pendency of the writ petition. FULL TEXT OF THE JUDGMENT/ORDER ...