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AJAY KUMAR MISHRA vs. COMMISSIONER OF CT & GST, CUTTACK & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
MURAHARI SRI RAMAN

Pet. Counsel

A. Mishra

Res. Counsel

Diganta Dash

Petitioner / Applicant	AJAY KUMAR MISHRA
Respondent	COMMISSIONER OF CT & GST, CUTTACK & OTHERS
Court	Orissa High Court
State	Odisha
Date	Oct 4, 2023
Order No.	W.P (C) No.31443 of 2023 And I.A. No. 15167 of 2023
Citation	2023(10) TAXREPLY 8556
Original Order
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ORDER
ORDER This matter is taken up through hybrid mode. 2. The present writ petition is being entertained only because the Second Appellate Tribunal has not yet been constituted. 3. The petitioner has filed this writ petition challenging the 1st appellate order dated 30.06.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, Puri by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (1) & (4) of Section 107 of the GST Act and has rejected the appeal filed under sub-Section (1) of Section 107 of the Odisha Goods and Services Tax Act, 2017. 4. Mr. A. Mishra, learned counsel for the petitioner contended that the petitioner is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appellate authority though second appeal lies, the 2nd appellate tribunal has not yet been constituted. It is contended that the petitioner has already deposited....