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PRAVAT KUMAR CHOUDHURY vs. THE ADDL. STATE TAX OFFICER & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
S. RAMAN.
Pet. Counsel
B. Panda
Res. Counsel
Sunil Mishra

Petitioner / Applicant

PRAVAT KUMAR CHOUDHURY
Respondent THE ADDL. STATE TAX OFFICER & OTHERS
Court Orissa High Court
State

Odisha

Date Mar 21, 2023
Order No.

W.P (C) No. 6684 of 2023 And I.A. No. 2975 of 2023

Citation

2023(3) TAXREPLY 7245
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 24.02.2023 passed by the Joint Commissioner of State Tax (Appeal), Territorial Range, CuttackII, Cuttack, by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to subsections (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. B. Panda, 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 is willi....

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