M/S. Thanapati Agro,Sonepur Vs Commissioner of Commercial Taxes Ct and Goods and Service Tax Gst,Cuttack — Orissa HC (2025) — LawSathi Research

M/S. Thanapati Agro,Sonepur Vs Commissioner of Commercial Taxes Ct and Goods and Service Tax Gst,Cuttack — Orissa HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Writ petition disposed of as covered by the Division Bench order dated 16th February, 2024, with 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.

Issue for consideration

Whether, the Tribunal not having been constituted, the writ petition should be disposed of as covered by the Division Bench order dated 16th February, 2024, with modification that the deposit of remaining disputed tax be reduced to 10% pursuant to the corresponding State notification dated 29th October, 2024, for the impugned first appellate order to remain stayed.

Court's answer

The Court accepted the petitioner's submission regarding the corresponding notification reducing the requirement of deposit to 10% of disputed tax for the impugned first appellate order to remain stayed.

Ratio / Principle

The deposit of 10% of remaining disputed tax is to be made accordingly for the impugned first appellate order to remain stayed.

Key takeaways

The writ petition is disposed of accordingly.ratio¶¶32

Detailed headnote1 paragraphs

Writ Petition (W.P.(C) No.4692 of 2025) — M/s. Thanapati Agro, Sonepur v. Commissioner of Commercial Taxes (C.T.) and GST, Cuttack — High Court of Orissa at Cuttack (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, JJ.), order dated 17.02.2025. The petitioner, aggrieved by a First Appellate Authority order dated 30.11.2024, sought to appeal to the Goods and Services Tax Tribunal, which had not yet been constituted. Relying on the earlier Division Bench directions dated 16.02.2024 in the batch led by WP(C) No.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha), which required deposit of 10% of disputed tax on filing the appeal plus 20% of remaining disputed tax for stay, and noting the Central notification dated 16.08.2024 reducing the latter deposit to 10% and the corresponding State notification dated 29.10.2024, the Court accepted the petitioner's submission and disposed of the writ petition with modification: deposit of 10% of remaining disputed tax suffices for the impugned first appellate order to remain stayed.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.4692 of 2025

M/s. Thanapati Agro, Sonepur …. Petitioner

Represented By Adv. – Mr. P.C. Nayak, Advocate

-versus-

Commissioner of Commercial Taxes (C.T.) and Goods & Service Tax (G.S.T.), Cuttack and others

Opp. Parties

Represented By Adv. Mr. S. Das, Advocate (Additional Standing Counsel)

CORAM:

THE HON'BLE MR. JUSTICE ARINDAM SINHA,

THE ACTING CHIEF JUSTICE

AND

THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER

17.02.2025

Order No.

01.

1. Mr. Nayak, learned advocate appears on behalf of petitioner

and submits, his client is aggrieved by order dated 30^th November,

2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the

circumstances assessee and the department were complying with

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directions made on order dated 16^th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others).

2 . The directions included requiring the assessee to deposit 10% of the disputed amount of tax on filing the appeal and further 20% of remaining disputed tax, for the impugned order to be stayed.

3 . He submits, his client is up against State revenue. There was notification dated 16^th August, 2024 made by Central revenue reducing latter deposit to 10%. Now, State revenue has correspondingly notified on 29^th October, 2024. In the circumstances, the writ petition be disposed of as covered by order dated 16^th February, 2024 (supra) with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed.

4 . Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State revenue.

5. We accept submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10%

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of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly.

6 . The writ petition is accordingly disposed of.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo)

Judge

Gs/Radha

Signature Not Verified

Digitally Signed Signed by: RADHARANI JENA Reason: Authentication Location: OHC Date: 18-Feb-2025 11:16:21

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