M/S.Powermax Enterprises, Bbsr v. Joint Commissioner of Ct and Gst, Bbsr
Case brief
What is this about?
Odisha GST pre-deposit case: writ petition WP(C) 2675/2025 (M/s. Powermax Enterprises, BBSR v. Joint Commissioner of CT and GST, BBSR and others) disposed of on 03.03.2025 as covered by the First Division Bench order dated 16.02.2024 (lead case WP(C) 42015/2023, M/s. Maa Tarini Traders v. State of Odisha), modifying the stay-condition deposit from 20% to 10% of remaining disputed tax pursuant to the State's corresponding notification dated 29.10.2024 (mirroring Central notification dated 16.08.2024); impugned First Appellate Authority order dated 02.08.2024; appeal to Tribunal pending its constitution. Relevant to GST appellate pre-deposit percentages and stays pending Tribunal constitution in Odisha.
What did the court decide?
Writ petition disposed of as covered by the order dated 16th February, 2024, with modification that the deposit be 10% of remaining disputed tax for the impugned first appellate order to remain stayed; deposit to be made accordingly.