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M/S.Binaya Krishna Sahoo, Kandhaml vs. Additiional Commissioner Of State Tax, (Appeal), CT And GST Territorial Range, Berhampur

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WP(C)/26987/2024HC OrissaGSTCNR ODHC01074123202411 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 26987 of 2024 M/s. Binaya Krishna Sahoo …. Petitioner Represented By Adv. – Ms. I. Tripathy, Advocate -versus- Additional Commissioner of State Tax (Appeal), CT & GST Territorial Range, South Zone, Berhampur, Odisha and another …. Opposite Parties Represented By Adv. – Mr. D. Das, Advocate (Additional Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.

ORDER 11.11.2024

1.

Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 20th March, 2023 made by the First Appellate Authority. He 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 February, 2024 by the First Division Bench in a

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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 and further 20% of remaining disputed tax, for the impugned order to be stayed.

3.

She submits, her client is up against State revenue. There was notification dated 16th August, 2024 made by Central revenue reducing latter deposit to 10%. Now, State revenue has correspondingly notified on 29th October, 2024. In the circumstances, the writ petition be disposed of as covered by order dated 16th February, 2024 (supra) with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed.

4.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.

5.

We accept submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly.

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6.

The writ petition is accordingly disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge dutta

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.