M/S B K Trading Co., Cuttack v. Commissioner of Ct and Gst,Cuttack
CT/GST – Appeal to Tribunal (not yet constituted) – Deposit condition for stay of first appellate order
Case brief
What is this about?
Orissa High Court W.P.(C) No.4944 of 2025 decided 20.02.2025 by Arindam Sinha, ACJ and M.S. Sahoo, J.; M/s. B.K. Trading Co. v. Commissioner of CT and GST and others; disposal as covered by WP(C) No.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) order dated 16.02.2024; modification of deposit condition from 20% to 10% of remaining disputed tax for stay of First Appellate Authority order dated 18.11.2024; pursuant to State notification dated 29.10.2024 following Central notification dated 16.08.2024; Tribunal not yet constituted.
What did the court decide?
Writ petition disposed of as covered by the order dated 16th February, 2024 in WP(C) no.42015 of 2023, with modification that deposit of 10% of remaining disputed tax (instead of 20%) suffices for the impugned first appellate order dated 18th November, 2024 to remain stayed; deposit to be made accordingly.