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2025 (1) TMI 1019 - HC - GSTMaintainability of appeal - requirement to deposit 10% of the disputed amount of tax on filing the appeal and further 20% of remaining disputed tax for the impugned order to be stayed - HELD THAT - There was notification dated 16th August 2024 made by Central revenue reducing latter deposit to 10%. Now State revenue has correspondingly notified on 29th October 2024. In the circumstances the writ petition be disposed of as covered by order dated 16th February 2024 with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed. Petition disposed off.
The Orissa High Court, comprising Hon'ble Justices Arindam Sinha and M.S. Sahoo, addressed WP(C) no.30591 of 2024 and I.A. no.16249 of 2024. The petitioner, represented by Mr. K.K. Sahoo, challenged an appellate order dated 15th May 2024, seeking to appeal to a Tribunal that has not yet been constituted. The petitioner referenced prior directions from a First Division Bench order dated 16th February 2024, which required assessees to deposit 10% of the disputed tax upon filing an appeal and an additional 20% of the remaining disputed tax to stay the impugned order.
Mr. Sahoo highlighted a subsequent notification dated 16th August 2024 by Central revenue, reducing the latter deposit requirement to 10%, which was mirrored by a State notification on 29th October 2024. Mr. S. Das, representing State revenue, acknowledged this adjustment. The Court accepted the petitioner's submission, modifying the deposit requirement to 10% of the remaining disputed tax for the appellate order to remain stayed. The writ petition was disposed of accordingly.
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