M/S. Kamalakanta Engineering and Construction Company Pvt. Ltd, Cuttack v. the Addl. State Tax Officer, Cuttack-I
Case brief
What is this about?
Odisha writ petition disposed as covered by 16.02.2024 Division Bench directions (lead case WP(C) no.42015 of 2023, M/s. Maa Tarini Traders v. State of Odisha); pre-deposit for stay of first appellate order reduced from 20% to 10% of remaining disputed tax following corresponding Central revenue notification (16.08.2024) and State revenue notification (29.10.2024); appeal to Tribunal unavailable as Tribunal not constituted; impugned order dated 04.10.2024 of First Appellate Authority; bench: Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge; decided 24.02.2025. Keywords: pre-deposit, provisional stay, GST/state tax appeal, appellate Tribunal not constituted, Orissa High Court, W.P.(C) No.4040 of 2025.
What did the court decide?
Writ petition disposed of as covered by the 16.02.2024 First Division Bench directions, modified to require deposit of 10% (in place of 20%) of the remaining disputed tax for the impugned first appellate order to remain stayed.