Orissa HC Grants Amnesty: 245 GST Appeals Sent to Appellate Authority

Pravat Kumar Choudhury Vs Additional State Tax Officer (Orissa High Court) Introduction: In a noteworthy development, the Orissa High Court, through hybrid mode proceedings, has addressed a cluster of cases challenging first appellate orders related to Goods and Services Tax (GST). The common thread among these cases revolves around the rejection of appeals under sections 107 and 112 of the OGST/CGST Act. An absence of a constituted second appellate tribunal has further complicated the matter. Detailed Analysis: During the course of these writ petitions, the Ministry of Finance issued Notifi...