Stayed the demand of penalty and interest in absence of GST Appellate Tribunal

Last updated: 27 May 2023

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Quick Summary

The Orissa High Court has stayed the demand for penalty and interest by the Revenue Department in a case where the GST Appellate Tribunal (GSTAT) has not yet been constituted. The court granted the stay on the condition that the assessee deposits the entire tax demanded within 15 days. This allows taxpayers to pursue legal remedies while awaiting the establishment of the GSTAT.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in Prafulla Kumar Sahoo v. Commissioner of CT & GST Odisha, Banijyakar Bhavan & Ors. [W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023] had stayed the demand of penalty and interest raised by the Revenue Department, during the pendency of writ petition, subject to the condition that the assessee deposits the entire amount of tax demanded within a period of 15 days, since the assessee wanted to avail the remedy under the provisions of law by approaching GST Appellate Tribunal ("GSTAT").

Citation :
W.P.(C) No. 15842 of 2023 & I.A. No. 7254 of 2023 dated May 17, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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