The Orissa High Court has stayed 10% pre-deposit demand on remaining disputed tax under GST.
The bench of Acting Chief Justice Arindam Sinha and Justice M.S. Sahoo has observed that there was a notification dated 16th August, 2024 made by Central revenue reducing the deposit to 10%. Now, State revenue has correspondingly notified on 29th October, 2024. In the circumstances, the writ petition be disposed of as covered by order dated 16th February, 2024 with modification for deposit of 10% of remaining disputed tax for order to remain stayed.
The appellant/assessee has challenged the order made by the First Appellate Authority. The 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).
The directions included requiring the assessee to deposit 10% of the disputed amount of tax on filing the appeal and further 20% of remaining disputed tax, for the impugned order to be stayed.
The court accepted submission on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for first appellate order to remain stayed.
Case Details
Case Title: Boddapati Rama Versus Joint Commissioner of State Tax
Case No.: W.P.(C) No.4890 of 2025
Date: 20.02.2025
Counsel For Appellant: Itishree Tripathy
Counsel For Respondent: D. Das
