{"id":2992,"date":"2025-03-11T14:12:46","date_gmt":"2025-03-11T08:42:46","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2992"},"modified":"2025-03-11T14:12:46","modified_gmt":"2025-03-11T08:42:46","slug":"order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","title":{"rendered":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000389721\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\">Chinmay Khuntia Versus Additional Commissioner of State Tax (Appeal) (2025) 27 Centax 230 (Ori.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Arindam Sinha<\/strong>, ACTG. CJ. &amp; <strong>M.S. Sahoo<\/strong>, J.<\/li>\n<li><strong>Ms I. Tripathy<\/strong>, Adv. for the Petitioner.<\/li>\n<li><strong>Shri D. Das<\/strong>, Adv. Additional Standing Counsel for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, an assessee under the Odisha Goods and Services Tax Act, 2017, challenged the order of the First Appellate Authority before the High Court due to the non-constitution of the GST Appellate Tribunal. Relying on the precedent set in Maa Tarini Traders v. State of Odisha, the petitioner contended that the appellate order could be stayed upon depositing 10% of the disputed tax at the time of filing the appeal and an additional 20% of the remaining disputed tax. However, citing recent notifications issued by the Central and State Governments, the petitioner sought a modification, reducing the latter deposit requirement to 10%.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble High Court held that the order of the First Appellate Authority shall remain stayed, subject to the petitioner depositing an additional 10% of the disputed tax amount over and above the 10% already deposited for filing the appeal. Accepting the petitioner\u2019s contention regarding the revised notification, the Court disposed of the writ petition accordingly.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Maa Tarini Traders v. State of Odisha \u2014 (2024) 19 Centax 232 (Ori.) \u2014 Followed [Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Chinmay Khuntia Versus Additional Commissioner of State Tax (Appeal) (2025)&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2994,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC<\/title>\n<meta name=\"description\" content=\"HC stayed the First Appellate Authority&#039;s order, requiring an additional 10% deposit of disputed tax as per revised notification.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC\" \/>\n<meta property=\"og:description\" content=\"HC stayed the First Appellate Authority&#039;s order, requiring an additional 10% deposit of disputed tax as per revised notification.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-11T08:42:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\"},\"author\":{\"name\":\"Admin\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\"},\"headline\":\"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC\",\"datePublished\":\"2025-03-11T08:42:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\"},\"wordCount\":219,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg\",\"articleSection\":[\"GST\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\",\"name\":\"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg\",\"datePublished\":\"2025-03-11T08:42:46+00:00\",\"description\":\"HC stayed the First Appellate Authority's order, requiring an additional 10% deposit of disputed tax as per revised notification.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg\",\"width\":920,\"height\":540,\"caption\":\"GST Appellate Tribunal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"caption\":\"Admin\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC","description":"HC stayed the First Appellate Authority's order, requiring an additional 10% deposit of disputed tax as per revised notification.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","og_locale":"en_US","og_type":"article","og_title":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC","og_description":"HC stayed the First Appellate Authority's order, requiring an additional 10% deposit of disputed tax as per revised notification.","og_url":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-03-11T08:42:46+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg","type":"image\/jpeg"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc"},"author":{"name":"Admin","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9"},"headline":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC","datePublished":"2025-03-11T08:42:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc"},"wordCount":219,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg","articleSection":["GST","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","url":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc","name":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg","datePublished":"2025-03-11T08:42:46+00:00","description":"HC stayed the First Appellate Authority's order, requiring an additional 10% deposit of disputed tax as per revised notification.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/03\/1.-Order-of-first-appellate-authority-stayed-due-to-non-constitution-of-Tribunal-HC-copy.jpg","width":920,"height":540,"caption":"GST Appellate Tribunal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/order-of-first-appellate-authority-stayed-due-to-non-constitution-of-tribunal-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Order of First Appellate Authority Stayed Due to Non-Constitution of Tribunal | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","caption":"Admin"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=2992"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2992\/revisions"}],"predecessor-version":[{"id":2995,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2992\/revisions\/2995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/2994"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=2992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=2992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=2992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}