Pramod Kumar Prusty v. Commissioner of Ct and GST
Case brief
What is this about?
Orissa High Court, Cuttack; WP(C) No.3678 of 2025; decided 11.02.2025; coram Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge. Petitioner Pramod Kumar Prusty (counsel Chitrasen Parida) versus The Commissioner CT and GST (counsel S. Das, Additional Standing Counsel). Subject: pre-deposit condition for stay of first appellate order dated 29.10.2024 where Tribunal not yet constituted; earlier DB order dated 16.02.2024 in lead case WP(C) no.42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha and others, required 10% deposit on filing appeal plus 20% of remaining disputed tax; Central revenue notification dated 16.08.2024 and corresponding State revenue notification dated 29.10.2024 reduced latter deposit to 10%; writ petition disposed of as covered by the 16.02.2024 order with modification to 10% of remaining disputed tax for stay.
What did the court decide?
Writ petition disposed of as covered by the First Division Bench order dated 16.02.2024, with modification: deposit of 10% of remaining disputed tax (in place of 20%) is sufficient for the impugned first appellate order dated 29.10.2024 to remain stayed; the deposit to be made accordingly.