M/S. Power Plant Engineers Ltd. Angul v. Addl.Commissioner, Cgst and Central Excise, Rourkela Commissionerate
Case brief
What is this about?
Orissa High Court, Cuttack; W.P.(C) No.4049 of 2025; M/s. Power Plant Engineers Ltd. Angul v. Addl. Commissioner CGST and Central Excise, Rourkela; GST/Central Excise first appellate order dated 05.11.2024; appeal to Tribunal not yet constituted; disposal as covered by 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); pre-deposit conditions 10% on filing plus 20% of remaining disputed tax reduced to 10%; Central revenue notification dated 16.08.2024; State revenue notification dated 29.10.2024; stay of impugned order; advocates S.C. Sahoo, T.K. Satapathy (Sr. Standing Counsel), S. Das (ASC).
What did the court decide?
Writ petition disposed of as covered by the Division Bench order dated 16 February 2024, with modification that the assessee deposit 10% of the disputed tax (remaining disputed tax deposit reduced from 20% to 10%, per the corresponding State notification dated 29 October 2024) for the impugned first appellate order dated 5 November 2024 to remain stayed.