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GOBINDA CHANDRA BEHERA vs. COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
K.k. Sahoo
Res. Counsel
D. Das

Petitioner / Applicant

GOBINDA CHANDRA BEHERA

Respondent COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Jan 7, 2025
Order No.

WP(C) No. 171 of 2025

Citation

2025(1) TAXREPLY 12259

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ORDER

ORDER WP(C) no.171 of 2025 and I.A. no.234 of 2025 1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 28th 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 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. He submits, his 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 notifi....

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