M/S. Rama Chandra Behera, Angul vs. Joint Commissioner Of State Tax, CT And GST Territorial Range, Angul
Held
The Court accepted the petitioner's submission regarding a reduced deposit requirement for staying the impugned order. The deposit is to be made as per the modified condition.
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 stay of the impugned order, subject to deposit conditions.
Key Issues
The primary issue is the deposit required for a stay of the appellate order when the Tribunal is not constituted, and whether a recent notification reducing the deposit percentage applies.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 14.11.2024
Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 31st January, 2023 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 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).
T
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