Orissa High Court
For revenue
Topic
Appeals before the GST Appellate Tribunal and other tribunals.
1 ruling found
Orissa High Court
Where adjudication order under section 74 was affirmed in first appeal and petitioner sought writ on grounds of absence of appellate forum, later notification constituted GSTAT with extended deadlines, making writ remedy unavailable since statutory appellate mechanism was operational, requiring petitioner to comply with prescribed appeal process and deposit requirements under section 112