Orissa High Court stayed the demand of interest & penalty on depositing the entire tax demand in the absence of the GST Tribunal. J.B. Construction and Services vs Additional CT & GST Officer (W.P.(C) No. 29687 of 2023; 27-Sep-2023)

The writ petition challenging the 1st appellate order is entertained because the Second Appellate Tribunal is not yet constituted.

The petitioner has deposited 10% of the demanded tax amount, and the court has ordered the petitioner to deposit the entire tax demand within 15 days as an interim measure.

The rest of the demand is stayed during the pendency of the writ petition. Notice is issued to opposite parties and the counsel for the Central Government regarding the non-constitution of the 2nd Appellate Court. The case is listed for 31st October 2023.