BharatTaxGST

Jitendra Kumar Biswal vs. Commissioner Of CT And GST, Cuttack

WP(C)/31932/2024HC OrissaGSTCNR ODHC01090828202419 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages
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Held

The Court accepted the petitioner's submission that the State revenue notification corresponded to the Central notification, reducing the deposit requirement. The deposit was to be made accordingly.

Facts

The petitioner sought to appeal an order from the First Appellate Authority but the Tribunal was not yet constituted. The petitioner was subject to deposit conditions for a stay, which had been modified by a Central government notification.

Key Issues

Whether the State revenue's deposit requirement for a stay should be reduced to align with a Central government notification, given the non-constitution of the Tribunal.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.31932 of 2024 Jitendra Kumar Biswal …. Petitioner Represented By Adv. – Mr. S.K. Mishra, Advocate Mr. S.K. Pradhan, Advocate Mr. D. Hazra, Advocate -versus- Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. D. Das, Advocate (Additional Standing Counsel) Mr. A. Kedia, Advocate (Junior Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO
19.12.

2024

1.

Mr. Pradhan, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order date

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.