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SAI MAHAVEER SUPPLIERS AND CONSTRUCTIONS, CUTTACK vs. CHIEF COMMISSIONER OF CT AND GST, CUTTAK & OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
M.S. SAHOO
Pet. Counsel
Z.m. Wallace
Res. Counsel
S. Mishra
A. Kedia

Petitioner / Applicant

SAI MAHAVEER SUPPLIERS AND CONSTRUCTIONS, CUTTACK
Respondent CHIEF COMMISSIONER OF CT AND GST, CUTTAK & OTHERS
Court Orissa High Court
State

Odisha

Date Jan 10, 2025
Order No.

W.P.(C) No.27696 of 2024

Citation

2025(1) TAXREPLY 12445
Original Order
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ORDER

ORDER PER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, her client is aggrieved by order dated 23rd September, 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 ....

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