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RAMA CHANDRA BEHERA vs. JOINT COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
R. Panigrahi
Res. Counsel
S. Mishra

Petitioner / Applicant

RAMA CHANDRA BEHERA

Respondent JOINT COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Nov 14, 2024
Order No.

WP (C) No. 27758 of 2024

Citation

2024(11) TAXREPLY 11744

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ORDER

ORDER 1. Mr. Panigrahi, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 31st January, 2023 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 notified on 29th October, 2024. In the circumstances....

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