The entire disputed amount is required to be deposited before opting writ remedy - Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha [W.P (C) No. 25096 of 2023 dated 09-Aug-2023]

High Court held that, the assessee is required to deposit the entire disputed demand within 15 days if the assessee intends to seek a remedy through writ court in case on non-constitution of GSTAT.

The court also noted that the taxpayer had not shown any urgency or hardship in approaching the court for a writ remedy. The decision of the Orissa High Court is a significant development in the area of GST law.

The decision clarifies that taxpayers cannot approach the court for a writ remedy in cases where the GSTAT has not been constituted yet. This is because the GSTAT is the statutory appellate authority for taxpayers under the GST Act.

Therefore, taxpayers are required to exhaust their remedies before the GST authorities before they can approach the court for a writ remedy.

HC's decision is likely to have a significant impact on taxpayers. Taxpayers who are facing demands from the GST authorities will now need to carefully consider whether they have any other alternative remedies available to them before they approach the court for a writ remedy.