Gobinda Chandra Behera Vs Commissioner of CT and GST (Orissa High Court)
Orissa High Court heard the petition filed by Gobinda Chandra Behera against the Commissioner of CT and GST concerning the order dated November 28, 2024, passed by the First Appellate Authority. The petitioner sought to appeal the order, but due to the absence of a constituted Tribunal, the appeal could not be processed. In earlier proceedings, a division bench had directed that assessees must deposit 10% of the disputed tax amount to file an appeal and 20% of the remaining tax to stay the order. Following a notification by the Central Revenue on August 16, 2024, reducing the deposit requirement to 10%, the State Revenue issued a corresponding notification on October 29, 2024. The petitioner sought a modification of the earlier order to align with this reduced deposit requirement. The court accepted the petitioner’s request, allowing the deposit of 10% of the remaining disputed tax for the impugned order to stay, and disposed of the writ petition in line with the prior order.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 28th November, 2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).
