M/S. Anil Kumar Prusty, Nayagarh v. Commissioner of Ct and Gst, Odisha,Cuttack
Pre-deposit for stay of first appellate order (GST) – Tribunal not yet constituted
Case brief
What is this about?
Orissa High Court (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, J.), W.P.(C) No.2955 of 2025, decided 11.02.2025. Petitioner aggrieved by First Appellate Authority order dated 26.11.2024 sought to appeal to the unconstituted Tribunal; petition disposed of as covered by the order dated 16.02.2024 in W.P.(C) No.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) with modification: in view of the State notification dated 29.10.2024, pre-deposit of 10% of remaining disputed tax for stay of the impugned order. Keywords: GST pre-deposit, stay of first appellate order, Tribunal not constituted, Maa Tarini Traders, Odisha.
What did the court decide?
Writ petition disposed of as covered by the order dated 16.02.2024 in W.P.(C) No.42015 of 2023, with modification that deposit of 10% of the remaining disputed tax suffices for the impugned first appellate order to remain stayed; the deposit to be made accordingly.