M/S. Powermax Enterprises, Bbsr v. Assistant Commissioner of State Tax, Bbsr I Circle
Case brief
What is this about?
Orissa High Court order dated 03.03.2025 in WP(C) No.3006 of 2025 (M/s. Powermax Enterprises, BBSR v. Assistant Commissioner of State Tax, Bhubaneswar-I Circle, Bhubaneswar and others): pre-deposit required for stay of first appellate tax order reduced from 10% plus 20% to 10% of remaining disputed tax, following State notification dated 29.10.2024 mirroring Central notification dated 16.08.2024; petition disposed as covered by First Division Bench order dated 16.02.2024 (lead case WP(C) no.42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha and others); Tribunal not constituted. Keywords: pre-deposit, stay of appellate order, First Appellate Authority, corresponding notification, Maa Tarini Traders, Arindam Sinha Acting Chief Justice, M.S. Sahoo Judge.
What did the court decide?
Writ petition disposed of as covered by the order dated 16th February, 2024 with the modification that deposit of 10% of remaining disputed tax suffices for the impugned first appellate order to remain stayed; the deposit to be made accordingly.