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RAM KRUSHNA CHATRIYA vs. THE ADDL. CT & GST OFFICER & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
MURAHARI SRI RAMAN

Pet. Counsel

S.c. Sahoo

Res. Counsel

Diganta Dash

Petitioner / Applicant	RAM KRUSHNA CHATRIYA
Respondent	THE ADDL. CT & GST OFFICER & OTHERS
Court	Orissa High Court
State	Odisha
Date	Sep 4, 2023
Order No.	W.P (C) No. 26894 of 2023 And I.A. No. 12852 of 2023
Citation	2023(9) TAXREPLY 8000
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 26.05.2023 passed by the Joint Commissioner of State Tax (Appeal) CT & GST Territorial Range, Koraput 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. S.C. Sahoo, 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 a....