Orissa HC Allows Appeal Remedy Upon GST Tribunal Constitution

Choudhury Bibhuti Bhusan S C M Bahadur Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court) In the case Choudhury Bibhuti Bhusan S C M Bahadur Vs Joint Commissioner of State Tax (Appeal), the petitioner challenged the rejection of their appeal by the State authority regarding a demand for short payment of Goods and Services Tax (GST). The petitioner had already paid the demanded tax but sought to challenge the appellate order in the absence of a functioning GST Tribunal. The petitioner’s request was based on a similar case, M/s. Maa Tarini Traders, where the first Division Bench h...