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Petitioner contesting for appellate order directed to deposit 20% of disputed tax; benefit of stay to be extended until GSTAT constitution
THE ORISSA HIGH COURT IN THE CASE OF ANIL KUMAR MANDOI V/s JOINT COMMISSIONER OF STATE TAX (APPEAL), decided on 22-2-2024
👉 Issue:-
✔️ What types of remedies available if Non-constitution of Appellate Tribunal?
👉 The Hon’ble High Court Judgement:-
✔️ Where petitioner-assessee filed instant writ petition against appellate order and appellate tribunal was not yet constituted, therefore, petitioner-assessee was to be directed to deposit 20 per cent of remaining amount of tax in dispute and subject to such deposit, petitioner-assessee must be extended statutory benefit of stay under Section 112.
As per Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 3-12-2019 issued by Government of India and subsequent clarification issued by Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18-3-2020
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