Orissa HC reduces GST Appeal Pre-deposit to 10% for GSTAT Constitution Delay

Pramoda Kumar Swain Vs Commissioner of CT and GST (Orissa High Court)

The Orissa High Court addressed a writ petition filed by Pramoda Kumar Swain, who sought to appeal an order from the First Appellate Authority regarding GST demands. The petitioner’s advocate highlighted the absence of a functional GST Appellate Tribunal (GSTAT), which prevented the petitioner from pursuing their statutory appeal. The petitioner requested the court to apply the interim relief directives issued in a previous case, M/s. Maa Tarini Traders v. State of Odisha, wherein the court had mandated a p

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