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Orissa HC: Writ Not Maintainable After GSTAT; Mandatory Pre-Deposit Cannot Be Bypassed

Case Law Details

Case Name
Kalandi Sahoo Vs Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court)
Date of Judgement/Order
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Advertisement Kalandi Sahoo Vs Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court) Writ Petition Not Maintainable After GSTAT Becomes Functional – Person cannot “steal a march” by Writ petition to avoid complying with Mandate of S. 112(8) of GST Act: Orissa HC Reiterates Mandatory Pre-Deposit for GST Appeals The petitioner challenged the order dated 16th December 2023 issued by the Assistant Commissioner of State Tax, Cuttack-I East Circle, covering the tax periods from April 2020 to November 2020 under Section 73 of the Central Goods and Servic...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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