Gagan Kumar Rout vs. The Commissioner Of Commercial Taxes And Goods And Services Tax , Odisha
Held
The Court accepted the petitioner's submission that the deposit requirement for a stay on the first appellate order should be reduced to 10% of the disputed tax, aligning with a Central government notification. The deposit is to be made accordingly.
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 modification of the deposit requirement for a stay on the impugned order.
Key Issues
The primary issue is the deposit required for a stay on an appellate order when the Tribunal is not constituted, and whether a recent notification reducing the deposit percentage applies to the State revenue.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 16th November, 2024 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 compl
The judgment continues below.
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