Non-Constitution of Tribunal: Orissa HC Allows 10% Deposit for GST Appeal Stay

Sai Mahaveer Suppliers and Constructions Vs Chief Commissioner of CT and GST (Orissa High Court)

Orissa High Court has ruled in favor of Sai Mahaveer Suppliers and Constructions, modifying the tax deposit requirement for staying an appellate order under the GST framework. The petitioner challenged the First Appellate Authority’s order dated September 23, 2024, seeking relief due to the absence of a functional GST Tribunal. Citing an earlier ruling in Maa Tarini Traders v. State of Odisha, the petitioner requested that the stay conditions be adjusted in line with recent n

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