Orissa HC Stays GST Demand Due to Non-Constitution of Second Appellate Authority

Trilochan Biswal Vs Commissioner of CT & GST (Orissa High Court) Introduction: The Orissa High Court has issued a stay order on the demand of Goods and Services Tax (GST) in a case where the Second Appellate Tribunal has not been constituted. The petitioner has challenged the 1st appellate order and seeks relief from the court. Analysis: The petitioner filed a writ petition challenging the 1st appellate order, which was passed by the Joint Commissioner, State Tax (Appeal), Territorial Range, Koraput. The appeal was rejected by the authority, citing contravention to specific sections of the...