Bhubaneswar, June 15 : Taking an unusual step, the Orissa High Court put a stay on the tax demand of a private firm due to non-formation of GST Appellate Tribunal in the state. The High Court issued the order recently while hearing the case of Nilamadhaba Enterprises vs CT (commercial tax) & GST Officer, Cuttack. The private firm had moved the court challenging an appellate order issued by the Joint Commissioner of State Tax, Jajpur Range, Jajpur district. The petitioner appealed to the court that he is not liable to pay the tax and penalty and, as such, against the order passed by the 1st appellate authority though the second appeal lies, the 2nd appellate tribunal has not yet been constituted. It is contended that the petitioner has already deposited 10 per cent of the demanded tax amount before the first appellate authority and as there is no second appellate forum, the firm moved the HC seeking relief. The GST officer, represented by standing counsel Sunil, said that the petitioner is liable to pay 20 per cent balance disputed tax for consideration of its appeal by the 2nd appellate tribunal. The court weighed the arguments of both sides and said, "Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the petitioner depositing entire tax demand within a period of 15 days from today, the rest of the demand shall remain stayed during the pendency of the writ petition." /IANS