The Orissa High Court has held that writ jurisdiction cannot be used to bypass mandatory pre-deposit once the Goods and Service Tax Appellate Tribunal (GSTAT) is functional. The bench of Chief Justice Harish Tandon and Justice M.S. Raman has observed that while taxpayers cannot be left remediless due to the earlier non-constitution of the Goods…
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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