Non-Constitution of GSTAT: Orissa HC Modifies Tax Deposit for Appeal Stay

Deco Fame Vs Chief Comnr. of CT and GST (Orissa High Court)

The Orissa High Court addressed a writ petition filed by Deco Fame, challenging the order dated September 26, 2024, issued by the First Appellate Authority. The petitioner sought to appeal the order before the GST Appellate Tribunal (GSTAT), which has yet to be constituted. Citing an earlier decision in M/s. Maa Tarini Traders v. State of Odisha (February 16, 2024), the petitioner argued that taxpayers were required to deposit 10% of the disputed tax amount when filing an appeal and an additional 20% of the remain

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