M/S. N. G. Projects LTD., Gujarat vs. The Commissioner, CT And GST, Odisha, Cuttack
Held
The Court accepted the petitioner's submission regarding the reduced deposit requirement for the stay of the first appellate order. The deposit is to be made accordingly, and the writ petition is disposed of on this basis.
Facts
The petitioner is aggrieved by an order of the First Appellate Authority and wishes to appeal to the Tribunal, which is not yet constituted. The petitioner seeks a modification of the deposit requirement for a stay on the impugned order, citing a reduction in the deposit percentage by a Central government notification.
Key Issues
The primary issue is the modification of the pre-deposit requirement for staying an order of the First Appellate Authority in the absence of a constituted GST Tribunal, considering recent notifications reducing such deposit percentages.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Sethy, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 23rd September, 2024 made by the First Appellate Authority. He 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
The judgment continues below.
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