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RAGHUNATH PANIGRAHI vs. COMMISSIONER OF CT & GST & OTHER
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
RAMAN
Pet. Counsel
A.k. Biswal
Res. Counsel
Sunil Mishra

Petitioner / Applicant

RAGHUNATH PANIGRAHI
Respondent COMMISSIONER OF CT & GST & OTHER
Court Orissa High Court
State

Odisha

Date Nov 2, 2023
Order No.

W.P (C) No.35105 of 2023 And I.A. No.16993 of 2023

Citation

2023(11) TAXREPLY 8671
Original Order
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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 31.07.2023 passed by the Additional Commissioner of State Tax, CT & GST (Appeal), Sambalpur 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.K. Biswal, 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....

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