Revised pre-deposit requirement applies to stay of first appellate orders when Tribunal is unavailable

Where a Tribunal is not yet constituted, a writ petitioner challenging a first appellate order may seek interim stay under the revised pre-deposit regime. The text states that the applicable requirement was reduced to 10% of the disputed tax under the relevant notification, and that the corresponding State notification was also issued. On that basis, the impugned first appellate order was to remain stayed on deposit of 10% of the remaining disputed tax.

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Issues: Whether, in the absence of a constituted Tribunal, the writ petitioner's challenge to the first appellate order should be disposed of by applying the revised pre-deposit requirement of 10% of the disputed tax for the impugned order to remain stayed.

Analysis: The petitioner sought appellate recourse to the Tribunal, which was not yet constituted, and relied on the earlier writ directions governing appeals and stay against first appellate orders. It was also pointed out that the pre-deposit requirement had been reduced to 10% by the relevant notification, and that the State revenue had issued a corresponding notification. The Court accepted the submission that the revised deposit requirement should apply to the impugned first appellate order.

Conclusion: The petitioner was entitled to have the impugned first appellate order stayed upon deposit of 10% of the remaining disputed tax.

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