2025 (1) TMI 1078 - HC - GST

Challenge to assessment order - non-constitution of Tribunal - 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.

Summary

In the case before the Orissa High Court, presided by Hon'ble Justices Arindam Sinha and M.S. Sahoo, the petitioner, represented by Mr. K.K. Sahoo, sought relief from an order dated 28th November 2024 issued by the First Appellate Authority. The petitioner wished to appeal to the Tribunal, which had not yet been constituted. In the interim, parties were adhering to directives from a prior order dated 16th February 2024 in a related case, which required the assessee to deposit 10% of the disputed tax upon filing an appeal and an additional 20% for the order to be stayed.

Mr. Sahoo highlighted a subsequent notification by Central revenue on 16th August 2024, which reduced the additional deposit requirement to 10%, and a corresponding notification by State revenue on 29th October 2024. Consequently, the petitioner requested the writ petition be resolved in alignment with the modified deposit requirement.

Mr. D. Das, representing State revenue, did not contest this adjustment. The court accepted the petitioner's submission, acknowledging the reduced deposit requirement of 10% for the disputed tax to maintain the stay on the impugned order, and disposed of the writ petition accordingly.