Dillip Kumar Martha Vs Additional CT & GST Officer (Orissa High Court)
In the case of Dillip Kumar Martha vs. Additional CT & GST Officer, the Orissa High Court granted interim relief to the petitioner due to the non-constitution of the GST Appellate Tribunal (GSTAT). The petitioner sought to appeal against an order dated October 21, 2024, by the First Appellate Authority but faced procedural challenges as the tribunal had not yet been established. The petitioner cited a prior ruling in Maa Tarini Traders vs. State of Odisha, where the court had allowed a stay on the impugned order subject to a partial deposit of the disputed tax. Initially, the requirement was to deposit 10% of the disputed tax when filing the appeal, along with an additional 20% of the remaining disputed amount for a stay on recovery. However, a notification by the Central revenue on August 16, 2024, later adopted by the State revenue on October 29, 2024, reduced this additional deposit requirement to 10%.
The court accepted the petitioner’s argument that the deposit requirement should be revised in line with the new notification. Accordingly, the petitioner was allowed to deposit only 10% of the remaining disputed tax instead of the previously mandated 20% to secure a stay on the appellate order. The writ petition was disposed of on these terms. This decision underscores the challenges arising from the absence of the GST Appellate Tribunal and highlights the necessity of interim relief to ensure taxpayers are not unduly burdened while awaiting the tribunal’s establishment.
