Orissa HC grants Interim Relief due to non constitution of Appellate Tribunal

ATC Telecom Infrastructure Pvt. Ltd. Vs State of Odisha and others (Orissa High Court) In the case of ATC Telecom Infrastructure Pvt. Ltd. Vs State of Odisha and others, the Orissa High Court granted interim relief to the petitioner due to the absence of a constituted Appellate Tribunal. The petitioner, who had deposited 10% of the GST demand, cited the precedent set by a previous case M/s. Maa Tanini Traders v. State of Odisha (W.P.(C) No. 42015 of 2023) where similar relief was granted in the absence of a functional Tribunal. The petitioner’s request was for interim relief until the Tr...