Non-Constitution of GSTAT: Orissa HC Directs Payment of Entire Tax Demand

Biswal Sales Vs Commissioner of CT & GST (Orissa High Court) Introduction: The Orissa High Court dealt with a writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), Jajpur Range, Odisha. The petitioner, Biswal Sales, sought to appeal the order, but the 2nd appellate tribunal (GST Appellate Tribunal or GSTAT) had not been constituted yet. The issue revolved around the petitioner’s liability to pay tax and penalty and the absence of a functioning 2nd appellate forum. Analysis: The petitioner’s counsel argued that the petitioner w...