Amar Kumar Nayak v. the State Tax Officer. Ct and GST Circle, Keonjhar
Goods and Services Tax – Demand for short payment – Petitioner's appeal rejected by appellate authority
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.27092 of 2024; Amar Kumar Nayak v. The State Tax Officer, CT and GST Circle, Keonjhar and another; decided 12.11.2024 by Arindam Sinha and M.S. Sahoo, JJ. Writ petition against rejection of appeal challenging GST short-payment demand; no Tribunal functioning; petition disposed of as covered by first Division Bench order dated 16.02.2024 in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders), with deposit of directed quantum and liberty to pursue statutory remedy upon Tribunal's constitution, else department free to proceed. No specific monetary figure for the deposit stated in this order.
What did the court decide?
Writ petition disposed of as covered by the first Division Bench order in W.P.(C) no.42015 of 2023 (M/s. Maa Tarini Traders): quantum of deposit with liberty to the petitioner to avail of its remedy upon constitution of the Tribunal; failing which, within the time provided upon reconstitution, the department would be free to proceed.