M/S. Sabyasachi Sahoo vs. Commissioner Of CT And GST,Cuttack,Odisha
Held
The Court accepted the petitioner's submission that a recent notification reduced the further deposit requirement to 10% of the remaining disputed tax. The deposit should be made accordingly.
Facts
The petitioner sought to appeal an order from the First Appellate Authority but the Tribunal was not yet constituted. Previous directions required a 10% deposit of disputed tax and a further 20% of the remaining disputed tax for a stay.
Key Issues
Whether the deposit requirement for staying a first appellate order should be modified in light of a subsequent notification reducing the deposit percentage.
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Cause title — parties, addresses and appearances
ORDER 11.12.2024
WP(C) no.30591 of 2024 and I.A. no.16249 of 2024
Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 15th May, 2024 made by the First Appellate Authority. It 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 made on order dated 16th Order No.
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 requirin
The judgment continues below.
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