Disposed¶6

Jay Prakash Sharma v. Commissioner, Ct and Gst, Cuttack

Orissa HC20 Mar 2025WP(C)/1905/2025

Case brief

AI extract

What is this about?

Orissa High Court, Cuttack; W.P.(C) No.1905 of 2025, Jay Prakash Sharma v. Commissioner of CT and GST, Cuttack and others; decided 20.03.2025 by Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge; GST pre-deposit for stay of first appellate order; reduction of deposit to 10% of remaining disputed tax pursuant to State notification dated 29.10.2024 mirroring Central notification dated 16.08.2024; appeal to Tribunal pending constitution of Tribunal; disposal as covered by order dated 16.02.2024 in WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).

What did the court decide?

Writ petition disposed of as covered by the order dated 16th February, 2024 with modification: deposit of 10% of remaining disputed tax for the impugned first appellate order to remain stayed. ¶6

Jay Prakash Sharma Vs Commissioner, Ct and Gst, Cuttack — Orissa HC (2025) — LawSathi Research

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK

¶2

W.P.(C) No.1905 of 2025

¶3

Jay Prakash Sharma

¶4

Petitioner

¶5

Represented By Adv. –

¶6

Mr. S.K. Mishra, Advocate

¶7

-versus-

¶8

Commissioner of CT and GST, Cuttack and others

¶9

…. Opposite Parties

¶10

Represented By Adv. –

¶11

Mr. D. Das, ASC

¶12

CORAM:

¶13

THE HON'BLE MR. JUSTICE ARINDAM SINHA,

¶14

THE ACTING CHIEF JUSTICE

¶15

AND

¶16

THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER

20.03.2025

Order No.

W.P.(C) no.1905 of 2025 and I.A. no.809 of 2025

¶22

1. Mr. Mishra, learned advocate appears on behalf of

¶23

petitioner and submits, his client is aggrieved by order dated 25^th

¶24

November, 2024 made by the First Appellate Authority. He wants

¶25

to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessee and the department were

¶26

complying with directions made on order dated 16^th February,

¶27

2024 by the First Division Bench in a batch of writ petitions, lead

¶28

Page 1 of 3

¶29

case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) .

¶30

2. 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.

¶31

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.

¶32

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

¶33

5. We accept submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly.

¶34

Page 2 of 3

¶35

Sks

¶36

6. The writ petition is accordingly disposed of.

¶37

(Arindam Sinha) Acting Chief Justice

¶38

(M.S. Sahoo) Judge

¶39

Signature Not Verified

¶40

Digitally Signed Signed by: SISIR KUMAR SETHI Designation: Personal Assistant Reason: Authentication Location: ORISSA HIGH COURT Date: 21-Mar-2025 10:46:12

¶41

Page 3 of 3

Jay Prakash Sharma v. Commissioner, Ct and Gst, Cuttack

Case brief

What is this about?

What did the court decide?

Jay Prakash Sharma v. Commissioner, Ct and Gst, Cuttack

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Subas Kumar Pradhan Vs State of Odisha

Satya Ranjan Mohanta Vs State of Odisha

Bishnu Naik Vs State of Odisha

Sk Meherban Vs State of Odisha

Pratap Kumar Rautaray Vs Superintendent, Cgst and Central Excise,Bhubaneswar III Circle

M/S. Kanika Furniture Private Ltd. Baleswar Vs Joint Commissioner, State Tax (Appeal), Ct and GST Territorial Range, Baleswar