Orissa HC Stays GST Demand, Cites GSTAT Non-Constitution

Tapas Kumar Mohanty Vs Central Board of Indirect Taxes (Orissa High Court) Introduction: The Orissa High Court has intervened in a matter concerning a Goods and Services Tax (GST) demand due to the non-constitution of the Second Appellate Tribunal. The petitioner challenged an appellate order passed by the Addl. Commissioner of State Tax (Appeal) on the grounds that they are not liable to pay the tax and penalty. As the Second Appellate Tribunal has not yet been constituted, the High Court stayed the GST demand, allowing the petitioner to seek relief through the court. Background: The petition...