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M/S. Dnc Infrastructure PVT. LTD, Bbsr vs. The State Tax Officer, CT And GST Circle Bbsr-1

WP(C)/25241/2024HC OrissaGSTCNR ODHC01072947202409 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 deposit requirement for a stay should be reduced to 10% of the remaining disputed tax, aligning with a recent notification.

Facts

The petitioner sought to appeal an order from the First Appellate Authority but the Tribunal was not yet constituted. The petitioner was aggrieved by the deposit requirement for a stay on the impugned order.

Key Issues

The primary issue was the deposit amount required for a stay on an appellate order when the Tribunal is not constituted, and whether a recent notification reducing such deposit should be applied.

Sections Cited

None

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.25241 of 2024 M/s. DNC Infrastructure Pvt. Ltd. BBSR …. Petitioner Represented By Adv. – Mr. Bijay Panda, Advocate -versus- The State Tax Officer, CT and GST Circle BBSR-1 and others …. Opposite Parties Represented By Adv. – Mr. S. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.
09.12.

2024

01.

1. Mr. P

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.