2025 (2) TMI 66 - HC - GST

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. The submission made on behalf of petitioner accepted regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly. Petition disposed off.

Summary

The Orissa High Court, presided over by Justices Arindam Sinha and M.S. Sahoo, addressed a writ petition concerning an order dated 30th October 2024 from the First Appellate Authority. The petitioner, represented by Mrs. Z.M. Wallace, sought to appeal to a Tribunal that had not yet been constituted. The case was linked to previous directions from a First Division Bench order dated 16th February 2024 in WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others), 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.Mrs. Wallace argued that a recent notification by Central revenue on 16th August 2024, followed by a State notification on 29th October 2024, reduced the additional deposit requirement to 10%. The court accepted this submission and modified the previous requirement, allowing the impugned order to remain stayed with a 10% deposit of the remaining disputed tax. Consequently, the writ petition was disposed of in accordance with the modified terms.