Disposed¶27

M/S. Jitendra Kumar Biswal v. Commissioner of Ct and Gst, Odisha.

Orissa HC24 Mar 2025WP(C)/6794/2025

Case brief

AI extract

What is this about?

Pre-deposit reduction for stay of first appellate (GST/CT) rectification order; appeal to Tribunal not yet constituted; disposal as covered by First Division Bench order dated 16.02.2024 in batch led by W.P.(C) 42015/2023 (M/s. Maa Tarini Traders v. State of Odisha); Central revenue notification 16.08.2024 and corresponding State notification 29.10.2024 reducing deposit to 10% of remaining disputed tax; Orissa High Court; W.P.(C) No.6794 of 2025; decided 24.03.2025.

What did the court decide?

Writ petition disposed of as covered by the order dated 16th February, 2024, with modification that the deposit for the impugned first appellate order to remain stayed is 10% of the remaining disputed tax, to be made accordingly. ¶27

M/S. Jitendra Kumar Biswal Vs Commissioner of Ct and Gst, Odisha. — Orissa HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the writ petition may be disposed of as covered by the First Division Bench order dated 16th February, 2024, with modification reducing the deposit required for the impugned first appellate order to remain stayed to 10% of the remaining disputed tax, in view of the corresponding State revenue notification dated 29th October, 2024.

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Court's answer

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

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Ratio / Principle

The writ petition was disposed of as covered by the order dated 16th February, 2024, with the modification for deposit of 10% of the remaining disputed tax.

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Detailed headnote1 paragraphs

Orissa High Court (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, Judge) disposed of W.P.(C) No.6794 of 2025 (M/s. Jitendra Kumar Biswal v. Commissioner of CT and GST, Odisha and others) by order dated 24.03.2025. The petitioner was aggrieved by a rectification order dated 17th February, 2025 made by the First Appellate Authority and wished to appeal to the Tribunal, which had not yet been constituted; meanwhile the parties were complying with the directions in the First Division Bench order dated 16th February, 2024 in the batch of writ petitions led by WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others), which required deposit of 10% of disputed tax on filing the appeal and a further 20% of remaining disputed tax for stay of the impugned order. Following Central revenue's notification dated 16th August, 2024 reducing the latter deposit to 10%, and the corresponding State revenue notification dated 29th October, 2024, the Court accepted the petitioner's submission and disposed of the writ petition as covered by the earlier order, modified to require deposit of 10% of the remaining disputed tax for the impugned first appellate order to remain stayed.

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.6794 of 2025

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M/s. Jitendra Kumar Biswal

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Petitioner

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Represented By Adv. –

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Mr. K.K. Sahoo, Advocate

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-versus-

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Commissioner of CT and GST, …. Opposite Parties Odisha and others

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Represented By Adv. – Mr. D. Das, Addl. Standing Counsel

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CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE

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AND

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

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ORDER

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24.03.2025

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W.P.(C) no.6794 of 2025 and I.A. no.3778 of 2025

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Order No.

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01.

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

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and submits, his client is aggrieved by rectification order dated 17^th February, 2025 made by the First Appellate Authority. He wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessee and the department were complying with directions made on order dated 16^th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being

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WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of

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Odisha and others) .

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Page 1 of 2

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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.

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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.

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

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5. We accept submission made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for impugned first appellate order to remain stayed. The deposit be made accordingly.

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6. The writ petition is accordingly disposed of.

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(Arindam Sinha) Acting Chief Justice

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Signature Not Verified

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Digitally Signed Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: AuthenticationLocation: Orissa High Court (M.S. Sahoo) Date: 24-Mar-2025 20:02:23 Judge

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Prasant

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Page 2 of 2

M/S. Jitendra Kumar Biswal v. Commissioner of Ct and Gst, Odisha.

Case brief

What is this about?

What did the court decide?

M/S. Jitendra Kumar Biswal v. Commissioner of Ct and Gst, Odisha.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

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Procedural history

Parties & counsel

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