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Judgment
I.A. No.13453 of 2022 in W.P.(C) No.18676 of 2022
The aforesaid I.A. has been moved by the applicant/petitioner seeking modification of the interim order dated 5th September, 2022, whereby the interim protection was extended subject to deposit of 20% of the tax and interest as recomputed by the Appellate Authority. It is claimed that the interest component in the order may kindly be deleted based on parity of treatment as in other cases, similar orders have been passed without the inclusion of the interest component.
Upon notice, Mr. S. K. Pradhan, Additional Standing Counsel for Revenue has put in appearance on behalf of the opposite parties and does not seriously contest in view of the orders passed in other similar cases by the Co-ordinate Bench.
In view of the above, the I.A. No.13455 of 2022 stands allowed, and it is ordered that in Paragraph 8 of the interim order dated 5th September, 2022, the interest portion for the purpose of calculation of 20% as aforesaid shall stand excluded.
It is pointed out that by excluding the interest component, the remaining 20% of the tax as determined by the Appellate Authority stands already deposited entitling the operation of the interim protection in terms of the order dated 5th September, 2022.
The interim protection shall continue till further orders in the main case.
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