HIGH COURT OF ORISSA
Gobinda Chandra Behera
v.
Commissioner of CT and GST*
Arindam Sinha and
WP(C) No.171 of 2025
I.A. No.234 of 2025
I.A. No.234 of 2025
JANUARY 7, 2025
Appellate Tribunal – Appeals to – Non-constitution of Tribunal – Interim relief – Assessee was aggrieved by order passed by first appellate authority – Assessee wanted to file appeal therefrom before Tribunal, however same had not yet been constituted – Assessee filed instant petition – HELD : Following decision in Maa Tarini Traders v. State of Odisha [2024] 163 taxmann.com 376 (Orissa), subject to assessee depositing 10 percent of disputed tax amount for filing appeal and further 10 percent of remaining disputed tax, impugned order was to be stayed [Section 112 of Central Goods and Services Tax Act, 2017/Odisha Goods and Services Tax Act, 2017] [Para 5] [In favour of assessee]
CASE REVIEW
K.K. Sahoo, Adv. for the Petitioner. D. Das, Adv. (Additional Standing Counsel) for the Respondent.
ORDER
WP(C) no.171 of 2025 and I.A. no.234 of 2025
1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 28th November, 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.