Krushna Mohan Dutta Vs Commissioner of CT & GST (Orissa High Court)
Introduction: The Orissa High Court recently adjudicated a crucial case involving the non-constitution of the Second Appellate Tribunal (GSTAT) and GST tax demands. The case, Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others [W.P (C) No. 25096 of 2023 dated August 09, 2023], is of significance for its implications on GST tax appeals. Hon’ble Orrisa High Court held that, the assessee is required to deposit entire disputed demand within 15 days if the assessee intends to seek remedy through writ court in case on non-constitution of GSTAT.
Facts:
Krushna Mohan Dutta (“the Petitioner”) preferred and appeal before the Joint Commissioner of State Tax, CT & GST (“the first Appellate Authority”) who vide Order dated June 02, 2023 (“the Impugned Order”) has not admitted the appeal preferred by the Petitioner, as the same is in contravention to 107(1) & (4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Due to non-constitution of the Appellate Tribunal the Petitioner filed the present writ before the Hon’ble Orissa High Court.
Issue:
Whether the Petitioner is liable to deposit the tax demand if the tax was entirely paid and the Appellate Tribunal is not yet constituted?
Held:
The Hon’ble Orrisa High Court in W.P (C) No. 25096 of 2023 held as under:
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