Orissa HC Grants Interim Relief in GST Appeal Due to Delay in GSTAT constitution

Dillip Kumar Martha Vs Additional CT & GST Officer (Orissa High Court)

In the case of Dillip Kumar Martha vs. Additional CT & GST Officer, the Orissa High Court granted interim relief to the petitioner due to the non-constitution of the GST Appellate Tribunal (GSTAT). The petitioner sought to appeal against an order dated October 21, 2024, by the First Appellate Authority but faced procedural challenges as the tribunal had not yet been established. The petitioner cited a prior ruling in Maa Tarini Traders vs. State of Odisha, where the court had allowed a

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