Sabyasachi Sahoo Vs Commissioner of CT and GST (Orissa High Court)
In the case of Sabyasachi Sahoo vs. Commissioner of CT and GST, the Orissa High Court addressed a dispute over a tax order issued by the First Appellate Authority. The petitioner, Mr. Sahoo, was aggrieved by this order and sought to appeal to the Tribunal. However, the Tribunal had not yet been constituted. The court referred to a previous decision made by the First Division Bench on February 16, 2024, which required appellants to deposit a certain percentage of the disputed tax amount to have their appeal stay in effect. The order mandated a deposit of 10% of the disputed tax amount upon filing the appeal, and an additional 20% of the remaining disputed amount for the stay to be granted.
The petitioner referred to a recent notification by the Central Revenue on August 16, 2024, reducing the required deposit to 10%, a reduction also mirrored by the State Revenue in its notification on October 29, 2024. Based on this, the petitioner requested the High Court to modify the earlier deposit condition, aligning it with the reduced percentage. The State Revenue, represented by the Additional Standing Counsel, did not oppose this modification. The court, accepting the petitioner’s submission, granted the stay on the condition that 10% of the disputed tax amount be deposited. The petition was disposed of in accordance with this updated order.
