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ORISSA STEVEDORES. LTD. vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M. S. RAMAN
Pet. Counsel
Jagabandhu Sahoo
Kajal Sahoo
Res. Counsel
Sunil Mishra

Petitioner / Applicant

ORISSA STEVEDORES. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Jul 12, 2022
Order No.

W.P.(C) No. 15862 of 2020, I.A. W.P.(C) Nos. 15862, 15864, 15866 and 15868 of 2020 And I.A. Nos. 8916, 8917, 8918 & 8919 of 2022

Citation

2022(7) TAXREPLY 6043
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ORDER

1. This matter is taken up by virtual/physical mode. 2. Assailing the order(s) dated 24th May, 2022 passed by Additional Commissioner of Sales Tax (Appeal), Central Zone Odisha at Cuttack in Appeal Case Nos. AD2111210042370, AD211121004257Y, AD2111210042718 and AD211121004312A relating to tax periods for four years i.e. 2017-18, 2018-19, 2019-20 & 2020-21 whereby the appeal has been summarily rejected under Section 107 of the Odisha Goods and Services Tax Act, 2017 (for short, ‘the OGST Act’), the Petitioner has come up before this Court for grant of stay of recovery of demand of interest calculated on delayed payment of admitted tax. 3. It is averred that though remedy of appeal under Section 112 of the OGST Act is available to challenge the appellate order, the Petitioner is precluded as yet no Tribunal has been constituted. The grievance of the Petitioner is that on the one hand the appeal has been rejected summarily and on the other hand no scope is avail....

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