M/S Harishankar Dibyaranjan Amardeep, Bbsr v. Chief Commissioner of Ct and Gst, Cuttack
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.2690 of 2025; disposed 04.02.2025; bench: Arindam Sinha (Acting Chief Justice), M.S. Sahoo; petitioner: M/s. Harishankar Dibyaranjan Amardeep, BBSR (A.K. Roy); respondents: Chief Commissioner of CT and GST, Cuttack and others (S. Das, Additional Standing Counsel); impugned order dated 20.12.2023 of First Appellate Authority; Tribunal not constituted; disposal as covered by Division Bench order dated 16.02.2024 in WP(C) No.42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha; pre-deposit reduced from 20% to 10% of remaining disputed tax for stay, following Central notification dated 16.08.2024 and corresponding State notification dated 29.10.2024.
What did the court decide?
Writ petition disposed of as covered by the First Division Bench order dated 16th February, 2024 in WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others), with modification that the pre-deposit for stay of the impugned First Appellate Authority order dated 20.12.2023 is 10% of remaining disputed tax (per corresponding State notification dated 29.10.2024); the deposit to be made accordingly.