Durga Prasanna Sahu Vs Additional State Tax Officer (Orissa High Court)
In the case of Durga Prasanna Sahu vs Additional State Tax Officer, the petitioner, represented by Mr. Panda, challenged the order issued by the First Appellate Authority on July 11, 2024. The petitioner sought to appeal the decision to the Tribunal, which had not yet been constituted. The petitioner was following directions issued on February 16, 2024, by the First Division Bench in a batch of writ petitions, including the lead case of M/s. Maa Tarini Traders v. State of Odisha. The directions included a requirement for the assessee to deposit 10% of the disputed tax amount upon filing the appeal and an additional 20% of the remaining disputed tax to stay the impugned order.
Mr. Panda highlighted a modification issued on August 16, 2024, by the Central Revenue, which reduced the deposit requirement to 10% of the disputed tax amount. Following this, on October 29, 2024, the State Revenue issued a corresponding notification. In light of this, the petitioner requested that the writ petition be disposed of in accordance with the earlier order, but with a modification allowing the deposit of 10% of the remaining disputed tax for the impugned order to stay. The State, represented by Mr. Das, did not oppose the modification. The court accepted the petitioner’s submission and agreed that the deposit should be made as per the revised 10% requirement. The writ petition was then disposed of accordingly.
