Orissa HC Stays Tax Demand due to Absence of GST Appellate Tribunal

Nilamadhaba Enterprises Vs CT & GST Officer (Orissa High Court) The case of Nilamadhaba Enterprises Vs CT & GST Officer saw the Orissa High Court take an unusual step due to the absence of a functional GST Appellate Tribunal. Faced with an appeal challenging an appellate order issued by the Joint Commissioner of State Tax, the High Court decided to put a stay on the tax demand, granting interim relief to the petitioner. Analysis: This case revolves around an unmet tax and penalty demand made on the petitioner, Nilamadhaba Enterprises. The first appellate authority rejected the appeal p...