Srinivas Pradhan Vs Joint Commissioner of CT and GST (Orissa High Court)
Orissa High Court heard a writ petition filed by Srinivas Pradhan, who challenged an order dated September 27, 2024, issued by the First Appellate Authority. The petitioner intended to appeal the decision but faced a hurdle due to the non-constitution of the Tribunal. His counsel cited a prior ruling (WP(C) No. 42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha and others), where assessees were allowed to stay appellate orders by depositing 10% of the disputed tax at the time of appeal filing and an additional 20% for a stay. However, a subsequent notification by the Central Revenue on August 16, 2024, reduced the latter deposit requirement to 10%, and the State Revenue issued a corresponding notification on October 29, 2024.
Acknowledging the petitioner’s arguments, the court accepted the modified deposit requirement. It ruled that Pradhan could stay the appellate order by depositing 10% of the remaining disputed tax instead of 20%. This decision aligns with the updated regulations and previous judicial directives. Consequently, the writ petition was disposed of, ensuring that the petitioner could seek relief without excessive financial burden while awaiting the Tribunal’s formation.
