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ATUL KUMAR JENA vs. UNION OF INDIA & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
S.RAMAN
Pet. Counsel
R.p. Kar
Res. Counsel
Sunil Mishra

Petitioner / Applicant

ATUL KUMAR JENA
Respondent UNION OF INDIA & OTHERS
Court Orissa High Court
State

Odisha

Date Apr 24, 2023
Order No.

W. P (C) No. 10357 of 2023 And I.A. No. 4799 of 2023

Citation

2023(4) TAXREPLY 7335
Original Order
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ORDER

ORDER 1. 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 17.03.2023 passed by the Joint Commissioner of State Tax (Appeal), Balasore 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. R.P. Kar, 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 10% of the d....

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