Pramoda Kumar Swain Vs Commissioner of CT and GST (Orissa High Court)
The Orissa High Court addressed a writ petition filed by Pramoda Kumar Swain, who sought to appeal an order from the First Appellate Authority regarding GST demands. The petitioner’s advocate highlighted the absence of a functional GST Appellate Tribunal (GSTAT), which prevented the petitioner from pursuing their statutory appeal. The petitioner requested the court to apply the interim relief directives issued in a previous case, M/s. Maa Tarini Traders v. State of Odisha, wherein the court had mandated a phased deposit of the disputed tax amount as a condition for appeal. Initially, this involved depositing 10% of the disputed amount upon filing the appeal and an additional 20% for a stay on the impugned order.
The petitioner further informed the court that subsequent notifications from both the Central and State revenue authorities had modified the deposit requirement for the stay, reducing it to 10% of the remaining disputed tax. The High Court, acknowledging the updated notifications and the absence of the GSTAT, accepted the petitioner’s submission. The court directed that the petitioner could proceed with their appeal by depositing 10% of the disputed tax amount, thereby providing interim relief in the absence of the tribunal. The writ petition was disposed of accordingly, effectively allowing the petitioner to appeal the First Appellate Authority’s order while depositing a reduced amount, due to the ongoing delay in the formation of the GSTAT. This decision highlights the court’s intervention to ensure taxpayers’ rights are protected during administrative delays.
