Sunanda Enterprises Vs Chief Commissioner of CT & GST (Orissa High Court)
The Orissa High Court heard a writ petition filed by Sunanda Enterprises challenging the order dated 26th August 2025 of the First Appellate Authority under GST. The petitioner sought to appeal to the Appellate Tribunal, which has not yet been constituted. The petitioner highlighted compliance with directions issued on 16th February 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) No. 42015 of 2023. These directions required a 10% deposit of the disputed tax on filing the appeal and an additional 20% of the remaining disputed tax to stay the impugned order.
The petitioner noted that a Central revenue notification dated 16th August 2024 reduced the deposit requirement to 10%, followed by a corresponding State notification on 29th October 2024. Accordingly, the petitioner requested the writ petition be disposed of with modification, requiring only a 10% deposit of the remaining disputed tax to maintain the stay.
The Court also considered Notification S.O. No. 4220(E) dated 17th September 2025, issued by the Ministry of Finance, which allows appeals to be filed by 30th June 2026 for orders communicated before 1st April 2026 and within three months for orders communicated on or after that date. The Orissa High Court directed the petitioner to deposit 10% of the disputed tax within four weeks and allowed appeal filing under the notification and GSTAT e-Filing Portal guidelines.
