Orissa HC Stays GST Demand & Condoned Delay due to Non-constituted GSTAT

Laxman Barik Vs Joint Commissioner of State Tax (Orissa High Court) Introduction: In a noteworthy legal proceeding, the Orissa High Court presided over the case of Laxman Barik Vs Joint Commissioner of State Tax. The litigation centred on GST demands and associated penalties where the court ordered a stay on the GST demand while also condoning the delay in the appeal. The court ruled in this manner primarily because the Second Appellate Tribunal has not yet been constituted. Analysis: The core dispute in the case was related to the petitioner’s contention that he was not liable to pay the ta...