Orissa HC Directs Payment of 20% of Disputed Tax in Absence of GSTAT

Sekh Aminur Islam Vs Commissioner of CT & GST (Orissa High Court) Introduction: The Orissa High Court recently delved into the complexities of the Goods and Services Tax (GST) through the case of Sekh Aminur Islam Vs Commissioner of CT & GST. The pivotal concern was the GST recovery in the absence of a Second Appellate Tribunal. 1. Background and Nature of the Writ Petition: The writ petition was initiated due to the non-existence of the Second Appellate Tribunal. Sekh Aminur Islam challenged the 1st appellate order dated 31.05.2023, wherein the Joint Commissioner of State Tax (Appeal)...