M/S. Sai Mahaveer Suppliers And Constructions, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack

Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 23rd September, 2024 made by the First Appellate Authority. She wants to appeal therefrom to the Tribunal but it has not yet been Order No. 01. 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).

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.

She submits, her 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.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of State revenue and Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of Central revenue.

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.

The writ petition is accordingly disposed of.