Non-Constitution of GSTAT: Orissa HC directs to Deposit reduced 10% Amount of GST Demanded [Read Order]
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.
![Non-Constitution of GSTAT: Orissa HC directs to Deposit reduced 10% Amount of GST Demanded [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Non-Constitution-GSTAT-Orissa-HC-Deposit-reduced-Amount-of-GST-Demanded-TAXSCAN.jpg "Non-Constitution of GSTAT: Orissa HC directs to Deposit reduced 10% Amount of GST Demanded [Read Order]")
In a recent case , the Orissa High Court directed to deposit reduced 10 % amount of Goods and Service Tax (GST) demanded, where the petition was filed to stay the recovery proceedings till the constitution of GST Appellate Tribunal (GSTAT) Pramoda Kumar Swain, the petitioner is aggrieved by order dated 24th January, 2024 made by the First Appellate Authority. It wants to appeal therefrom...
In a recent case , the Orissa High Court directed to deposit reduced 10 % amount of Goods and Service Tax (GST) demanded, where the petition was filed to stay the recovery proceedings till the constitution of GST Appellate Tribunal (GSTAT)
Pramoda Kumar Swain, the petitioner is aggrieved by order dated 24th January, 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 assessee 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).
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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.
It was submitted that his client is up against State revenue. There was modification 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 writ petition be disposed of as covered by order dated 16th February, 2024 with modification for deposit of 10% of remaining disputed tax for impugned order to remain stayed.
A division bench of Justice Arindam Sinha, the Acting Chief Justice and Justice M.S. Sahoo made on behalf of petitioner regarding corresponding notification reducing requirement of the deposit to 10% of disputed tax for the impugned first appellate order to remain stayed.
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To Read the full text of the Order CLICK HERE
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