Dikhyaa Mohanty 
Due to the absence of a GST Appellate Tribunal in the state, the Orissa High Court took an uncommon action and suspended a private company’s tax claim. When hearing the matter of Nilamadhaba Enterprises v. CT (commercial tax) & GST Officer, Cuttack, the High Court recently gave the order. An appeal order issued by the Joint Commissioner of State Tax, Jajpur Range, Jajpur district, was challenged in court by a private enterprise.
The petitioner filed an appeal with the court arguing that even while a second appeal is valid and the second appellate tribunal has not yet been established, he is not responsible for paying the tax and penalty. According to the argument, the petitioner has already paid 10% of the sought tax amount to the first appellate authority. Since there is no second appellate forum, the firm moved to the HC in search of relief. According to the GST officer, who was represented by standing counsel Sunil, the petitioner must pay the remaining 20% of the disputed tax in order for the 2nd Appellate Tribunal to examine its appeal.
The court weighed the arguments of both sides and said, “Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the petitioner depositing entire tax demand within a period of 15 days from today, the rest of the demand shall remain stayed during the pendency of the writ petition.”
