Orissa HC Disposes GST Writ Petition as GSTAT Became Functional & Appeal Remedy Available

Eversource Energy Services Vs Commissioner of Commercial Taxes (C.T.) and Goods and Service Tax (G.S.T.) (Orissa High Court) GST Appeal Must Meet Section 112(8) Pre-Deposit Requirement Despite Earlier Non-Functional Tribunal; Orissa HC Refuses to Keep GST Writ Pending After GSTAT Operationalisation; GST Writ Petition Disposed of Because Effective Appellate Remedy Before GSTAT Now Exists; Orissa HC Directs Taxpayer to Approach GSTAT as Extended Appeal Timeline Available. The petitioner challenged an order dated 1 January 2020 passed by the Additional CT & GST Officer, Cuttack I West Circle,...