2024 (12) TMI 1516 - HC - GST

Appeal to the Tribunal, which had not yet been constituted - HELD THAT - The submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed, is accepted. The deposit be made accordingly. Petition disposed off.

Summary

In the case before the Orissa High Court, the petitioner, represented by Mr. Bijay Panda, Advocate, challenged an order dated 21st May 2024 from the First Appellate Authority. The petitioner sought to appeal to the Tribunal, which had not yet been constituted. The First Division Bench had previously issued directions on 16th February 2024 in a related case, requiring assessees to deposit 10% of the disputed tax upon filing an appeal and an additional 20% for the order to be stayed.

Mr. Panda argued that a subsequent notification by Central revenue on 16th August 2024 reduced the latter deposit requirement to 10%, and the State revenue issued a corresponding notification on 29th October 2024. He requested that the writ petition be disposed of in line with the February order, with the modification reflecting the reduced deposit requirement.

The court, comprising Hon'ble Mr. Justice Arindam Sinha and Hon'ble Mr. Justice M.S. Sahoo, accepted the petitioner's submission about the reduced deposit requirement. The writ petition was disposed of, allowing the petitioner to make a 10% deposit of the remaining disputed tax for the impugned order to remain stayed.