Manas Kumar Swain vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Cuttack
Held
The Court accepted the petitioner's submission regarding a reduced deposit requirement for staying the impugned first appellate order. 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 modification of deposit conditions for a stay order, referencing a previous High Court order and subsequent notifications.
Key Issues
Whether the deposit requirement for staying an appellate order should be modified in light of subsequent notifications, given the non-constitution of the Tribunal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 29.11.2024
Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 22nd October, 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 direct
The judgment continues below.
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