Chinmay Khuntia Vs Additional Commissioner of State Tax (Appeal) (Orissa High Court)
The Orissa High Court addressed a petition filed by Chinmay Khuntia, who challenged an appellate order issued by the Additional Commissioner of State Tax. The petitioner sought to appeal the order to the Goods and Services Tax (GST) Tribunal, which was not yet constituted. Consequently, the petitioner relied on prior court directives issued in a batch of writ petitions, specifically WP(C) No. 42015 of 2023, which mandated a deposit of 10% of the disputed tax amount upon filing the appeal and an additional 20% of the remaining disputed tax for a stay on the impugned order. However, subsequent notifications, both central and state, had revised the latter deposit requirement to 10%. The petitioner argued that the state revenue’s notification dated October 29, 2024, necessitated a corresponding modification of the deposit requirement.
The court acknowledged the petitioner’s argument regarding the revised deposit rules. The state revenue’s counsel did not oppose the petitioner’s submission. The court then directed that the petitioner deposit 10% of the remaining disputed tax to secure a stay on the first appellate order. This decision aligned with the updated notification, ensuring consistency in the application of the deposit rules. The court disposed of the writ petition, effectively granting a stay on the appellate order contingent upon the petitioner’s compliance with the revised deposit requirement. The ruling considered the absence of a functional tribunal and the subsequent changes in deposit regulations, providing temporary relief to the petitioner while awaiting the tribunal’s constitution.
