2025 (3) TMI 103 - HC - GST

Challenge to order made by the First Appellate Authority - non-constitution of Tribunal - HELD THAT - The submission made on behalf of petitioner is 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 High Court of Orissa heard a case where the Appellant, represented by Ms. I. Tripathy, challenged an order by the First Appellate Authority. The Appellant sought to appeal to the Tribunal, but it was not yet constituted. Both the assessee and the department were following directions from a previous order in a batch of writ petitions. The court directed the assessee to deposit 10% of the disputed tax amount upon filing the appeal and an additional 20% to stay the impugned order. A notification later reduced the deposit requirement to 10%, which was accepted by the court. The writ petition was disposed of accordingly.