Non-Constitution of GSTAT: Orissa HC reduces Tax Deposit Requirement to 10%

Rajesh Swain Vs Joint Commissioner of State Tax (Orissa High Court) Rajesh Swain challenged an order by the First Appellate Authority dated September 16, 2023, before the Orissa High Court. He intended to appeal the decision to the GST Appellate Tribunal (GSTAT), but since the Tribunal was not yet constituted, he sought relief in compliance with a previous court order in Maa Tarini Traders v. State of Odisha & Ors. (WP(C) No. 42015 of 2023). That order required taxpayers to deposit 10% of the disputed tax at the time of appeal and an additional 20% for a stay on the impugned order. However...