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M/S Sahu Communication, Dhenkanal vs. Chief Commissioner Of CT And GST, Cuttack

WP(C)/30308/2024HC OrissaGSTCNR ODHC01085408202411 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages
AI SummaryPartly Allowed

Held

The Court accepted the petitioner's submission that a notification reduced the further deposit requirement to 10% of the remaining disputed tax. The impugned order would remain stayed upon this modified deposit.

Facts

The petitioner sought to appeal an order from the First Appellate Authority but faced challenges due to the non-constitution of the Tribunal. Previous directions required a deposit of 10% of disputed tax plus 20% of the remaining disputed tax for a stay.

Key Issues

The primary issue was the deposit requirement for staying an appellate order in the absence of a constituted Tribunal, and whether a recent notification reducing the deposit percentage applied.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.30308 of 2024 M/s. Sahu Communication, Dhenkanal …. Petitioner Represented By Adv. – Mrs Z.M. Wallace, Advocate -versus- Chief Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. S. Das, Advocate (Additional Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 11.12.2024

1.

Mrs Wallace, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 30th October, 2024 made by the First Appellate Authority. She wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department Order No. 01. 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 a

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.