2025 (7) TMI 456 - HC - GST

Challenge to order made by the First Appellate Authority - non-constitution of Tribunal - requirement of 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 - HELD THAT - 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 with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed. The submission made on behalf of petitioner regarding corresponding notification accepted reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly. The writ petition is accordingly disposed of.

Summary

The Orissa High Court, through ARINDAM SINHA and M.S. SAHOO, JJ., addressed a writ petition challenging the First Appellate Authority's order dated 31st May 2024. The petitioner sought to appeal to the Tribunal, which remains unconstituted. The Court referenced its earlier directions from 16th February 2024 in W.P. (C) No. 42015 of 2023 (Maa Tarini Traders v. State of Odisha), requiring 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 noted a Central revenue notification dated 16th August 2024 reducing the deposit requirement to 10%, followed by a corresponding State notification dated 29th October 2024. The Court accepted this submission, modifying the earlier order to require only a "deposit of 10% of remaining disputed tax for impugned order to remain stayed." The writ petition was disposed of accordingly.