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BODDAPATI RAMA vs. JOINT COMMISSIONER OF STATE TAX (APPEAL) CT AND GST TERRITORIAL RANGE AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
Itishree Tripathy
Res. Counsel
D. Das, Addl. Standing Counsel

Petitioner / Applicant

BODDAPATI RAMA
Respondent JOINT COMMISSIONER OF STATE TAX (APPEAL) CT AND GST TERRITORIAL RANGE AND ANOTHER
Court Orissa High Court
State

Odisha

Date Feb 20, 2025
Order No.

W. P. (C) No. 4890 of 2025

Citation

2025(2) TAXREPLY 13608
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ORDER

1. Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 12th November, 2024 made by the First Appellate Authority. She wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th 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. She submits, her client is up against State revenue. There was notification dated 16th August, 2024 made by Central revenue reducing latter deposit to 10%. Now, State revenue has correspondingly notified on 29th October, 2024. In the circumstances, the wr....

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