2024 (10) TMI 1518

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.... This matter is taken up through hybrid mode. 2. Heard Ms. Kajal Sahoo, learned counsel appearing for the petitioner and learned Standing Counsel appearing for the Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 28.12.2022 & 15.09.2023 passed by the authority under Section 77 of the Orissa Value Added Tax Act, 2004 vide Annexure 2 & 4 respectively and to....

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....o participate in the hearing in the appeal preferred by it. 5. Mr. S. Mishra, learned Standing Counsel appearing for the Revenue contended that the petitioner had not deposited the statutory deposit of 10% of tax while preferring the appeal and, therefore, the appeal preferred by the petitioner was defective. Thereby, the authority is well justified in passing the order impugned, which does not w....