M/S. Nalini and Nalini Hardware Store,Cuttack v. Addl. Commissioner of State Tax (Appeal), Central Zone-Ii, Cuttack

Orissa HC11 Nov 2024WP(C)/25892/2024

Case brief

AI extract

What is this about?

Orissa High Court writ disposal; stay of first appellate tax order; Tribunal not constituted; deposit reduced to 10% of disputed tax (remaining deposit); Central notification 16.08.2024; State notification 29.10.2024; covered by FB order dated 16.02.2024; lead case WP(C) no.42015 of 2023 M/s. Maa Tarini Traders v. State of Odisha; petitioner M/s. Nalini and Nalini Hardware Store, Cuttack; WP(C) No.25892 of 2024; Order No.02 dated 11.11.2024.

What did the court decide?

Writ petition disposed of as covered by the First Division Bench's order dated 16th February, 2024, with modification reducing the deposit for the impugned first appellate order to remain stayed to 10% of disputed tax, the deposit to be made accordingly. ¶¶28

M/S. Nalini and Nalini Hardware Store,Cuttack Vs Addl. Commissioner of State Tax (Appeal), Central Zone-Ii, Cuttack — Orissa HC (2024) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, aggrieved by the First Appellate Authority's order dated 26th June, 2024 and unable to appeal therefrom as the Tribunal had not yet been constituted, could have its writ petition disposed of as covered by the First Division Bench's order dated 16th February, 2024. +1 more

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Court's answer

The writ petition was disposed of as covered by the order dated 16th February, 2024 of the First Division Bench (lead case WP(C) no.42015 of 2023), with modification for deposit of 10% of the remaining disputed tax for the impugned order to remain stayed.

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Ratio / Principle

The Court accepted the petitioner's submission regarding the corresponding notification reducing the requirement of deposit to 10% of disputed tax for the impugned first appellate order to remain stayed, and directed that the deposit be made accordingly.

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Detailed headnote1 paragraphs

Writ Petition (WP(C) No.25892 of 2024, Order No.02 dated 11.11.2024) — M/s. Nalini and Nalini Hardware Store, Cuttack v. Addl. Commissioner of State Tax (Appeal) Central Zone-II, Cuttack and others (High Court of Orissa at Cuttack; Arindam Sinha and M.S. Sahoo, JJ.): Petitioner, aggrieved by the First Appellate Authority's order dated 26.06.2024 and unable to appeal as the Tribunal had not yet been constituted, was complying with the First Division Bench's order dated 16.02.2024 (batch led by WP(C) no.42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha and others) requiring 10% deposit of disputed tax on filing appeal plus a further 20% of remaining disputed tax for stay. Following the Central revenue notification dated 16.08.2024 and the corresponding State revenue notification dated 29.10.2024, the Court disposed of the writ petition as covered by that order with modification: the deposit for the impugned first appellate order to remain stayed is 10% of disputed tax, to be made accordingly. No statute was cited in the order.

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No.25892 of 2024

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M/s. Nalini and Nalini Hardware …. Petitioner Store, Cuttack

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Represented by Advocate(s) –

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Mr. K.K. Sahoo, Advocate

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-Versus-

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Addl. Commissioner of State Tax (Appeal) Central Zone-II, Cuttack and others

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…. Opposite Parties

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Represented by Advocate(s) –

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Mr. S. Das, Advocate (Addl. Standing Counsel)

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CORAM:

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THE HON’BLE MR. JUSTICE ARINDAM SINHA AND

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THE HON’BLE MR. JUSTICE M.S. SAHOO

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ORDER 11.11.2024

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WP(C) no.25892 of 2024 and I.A. no.13623 of 2024

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Order No. 02.

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1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 26^th June, 2024 made by the First Appellate Authority. It wants

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to appeal therefrom to the Tribunal but it has not yet been

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constituted. In the circumstances assessees and the department

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Page 1 of 3

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were complying with directions made on order dated 16^th 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) .

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2. The directions included requiring the assessee to deposit

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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.

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3. He submits, his client is up against State revenue. There was notification dated 16^th August, 2024 made by Central revenue reducing latter deposit to 10%. Now, State revenue has correspondingly notified on 29^th October, 2024. In the circumstances, the writ petition be disposed of as covered by order dated 16^th February, 2024 (supra) with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed.

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4. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.

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5. We accept submission made on behalf of petitioner regarding corresponding notification reducing requirement of

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Page 2 of 3

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the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly.

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6. The writ petition is accordingly disposed of.

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(Arindam Sinha) Judge

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(M.S. Sahoo) Judge

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Sks

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Signature Not Verified

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Digitally Signed Signed by: SISIR KUMAR SETHI Reason: Authentication Location: ORISSA HIGH COURT Date: 11-Nov-2024 17:45:39

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M/S. Nalini and Nalini Hardware Store,Cuttack v. Addl. Commissioner of State Tax (Appeal), Central Zone-Ii, Cuttack

Case brief

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M/S. Nalini and Nalini Hardware Store,Cuttack v. Addl. Commissioner of State Tax (Appeal), Central Zone-Ii, Cuttack

Case brief

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