Mr. S.K. Mishra, Advocate -versus- Commissioner of CT and GST, Cuttack & Ors. v. State of Odisha) & Ors.
Case at a glance
Key paragraphs
- Para 55. 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.
- Para 66. The writ petition is accordingly disposed of. (Arindam Sinha) Acting Chief Justice (M.S. Sahoo) Judge Sks Signature Not Verified Digitally Signed Signed by: SISIR KUMAR SETHI Designation: Personal Assistant Reason: Authentication Location: ORISSA HIGH COURT Date: 21-Mar-2025 10:46:12
Judgment
Mr. S.K. Mishra, Advocate -versus- Commissioner of CT and GST, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. D. Das, ASC CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, THE ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO ORDER 20.03.2025 W.P.(C) no.1905 of 2025 and I.A. no.809 of 2025 Mr. Mishra, learned advocate appears on behalf of Order No. 01
petitioner and submits, his client is aggrieved by order dated 25th 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 assessee and the department were complying with directions made on order dated 16th 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 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.
He submits, his 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 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.
Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.
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.
The writ petition is accordingly disposed of. (Arindam Sinha) Acting Chief Justice (M.S. Sahoo) Judge Sks Signature Not Verified Digitally Signed Signed by: SISIR KUMAR SETHI Designation: Personal Assistant Reason: Authentication Location: ORISSA HIGH COURT Date: 21-Mar-2025 10:46:12
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
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