Pramod Kumar Prusty v. Commissioner of Ct and GST
Case brief
What is this about?
Orissa High Court, Cuttack; WP(C) No.3677 of 2025; Pramod Kumar Prusty v. The Commissioner CT and GST, Banijyakar Bhawan, Cuttack; decided 11.02.2025 by Arindam Sinha (Acting Chief Justice) and M.S. Sahoo (Judge). GST appellate pre-deposit: writ petition disposed of as covered by First Division Bench order dated 16.02.2024 in WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) with modification reducing deposit for stay of First Appellate Authority order dated 29.10.2024 from 20% to 10% of remaining disputed tax, pursuant to Central revenue notification dated 16.08.2024 and corresponding State revenue notification dated 29.10.2024; Tribunal not yet constituted. Keywords: GST appeal deposit, pre-deposit reduction, stay of appellate order, Maa Tarini Traders, notification, disposed.
What did the court decide?
Deposit required for stay of the impugned First Appellate Authority order reduced to 10% of remaining disputed tax (following the Central revenue notification dated 16th August, 2024 and corresponding State revenue notification dated 29th October, 2024); writ petition disposed of as covered by the order dated 16th February, 2024 with this modification, deposit to be made accordingly.