Jwalamukhi Films, Bbsr vs. The Chief Commissioner, GST And Central Excise, Bhubaneswar Commissionerate, Odisha

Mr. A. Patnaik, learned counsel submits on behalf of the petitioner that his client is aggrieved by order dated 21st January, 2025 made by the First Appellate Authority. He wants to appeal there-from to the Tribunal, but it has not yet been constituted. In the circumstances, the assessee 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).

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.

Mr. Patnaik further submits, there was notification dated 16th August, 2024 made by Central revenue reducing latter deposit to 10%. 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.

Mr. T.K. Satapathy, learned Senior Standing Counsel appears on behalf of Central revenue.

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

The writ petition is accordingly disposed of.