Stay Order Granted on Deposit of 10% of Disputed Tax if Tribunal has not been constituted.: High Court
Summary:
- First Appellate Authority’s Order: The first appellate authority passed an order against the assessee.
- Non-Constitution of Tribunal: The Tribunal had not yet been constituted.
- Interim Relief: The court granted interim relief to the assessee, directing the stay of the first appellate authority’s order on deposit of 10% of the disputed tax.
Decision:
In favor of the assessee. The court granted the interim relief.
HIGH COURT OF ORISSA
Sabyasachi Sahoo
v.
Commissioner of CT and GST*
Arindam Sinha and M.S. Sahoo, JJ.
WP(C) No.30591 of 2024
DECEMBER 11, 2024
K.K. Sahoo, Adv. for the Petitioner. S. Das, Adv., ASC for the Respondent.
ORDER
WP(C) no.30591 of 2024 and I.A. no.16249 of 2024
1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 15th May, 2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).
2. The directions included requiring the assessee 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.
3. He submits, his client is up against State revenue. 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 (supra) with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed.
4. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.
5. We accept 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. The deposit be made accordingly.
6. The writ petition is accordingly disposed of.