2025 (6) TMI 733 - HC - GST

Seeking to appeal to the Tribunal which is not yet constituted - HELD THAT - The 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 accepted. The deposit be made accordingly. Petition disposed off.

Summary

The Orissa High Court, through Acting Chief Justice Arindam Sinha and Justice M.S. Sahoo, addressed a petition challenging the First Appellate Authority's order dated 12th November 2024. The petitioner sought to appeal to the Tribunal, which is not yet constituted, and relied on directions from the First Division Bench's order dated 16th February 2024 in WP(C) no. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others). Those directions required the assessee to deposit 10% of the disputed tax on filing the appeal and an additional 20% of the remaining disputed tax to stay the impugned order.The petitioner submitted that a Central revenue notification dated 16th August 2024 reduced the deposit requirement to 10%, with the State revenue issuing a corresponding notification on 29th October 2024. The Court accepted this submission, modifying the deposit condition to "10% of the remaining disputed tax" for the stay of the impugned order. Consequently, the writ petition was disposed of accordingly.