Orissa HC Directs GST Appeal Before GSTAT as GSTAT Is Now Functional

Chandrakanta Parida Vs State Tax Officer (Orissa High Court) The Orissa High Court disposed of a writ petition challenging an order dated 29.12.2022 passed under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 for the tax period April 2021 to March 2022, along with the appellate order dated 17.10.2024 affirming the same. The petitioner approached the High Court under Article 226 of the Constitution on the ground that the statutory appellate remedy under Section 112 of the GST Act before the Goods and Services Tax Appellate Tribunal (GS...