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State - Tripura ✔

   26 Results

This writ petition has come to be filed by the petitioner, namely, Progressive Enterprise which was under contract with the private company under which the petitioner was transporting, installing and commissioning telecommunication materials throughout the State of Tripura. One such consignment containing 2(two) tax invoices, namely, vide No.312341823000561 valued at Rs.3,14,616.73/- dated 13.04.2022 and vide No.312341823000578 valued at Rs.12,53,941.83/- dated 13.04.2022 had been generated a...
This writ petition has come to be filed by the petitioner- Podder and Podder Industries Pvt. Ltd. which is engaged in the business of selling of construction machinery. It is submitted that the petitioner sold certain construction materials to a buyer in Agartala from Silchar (State of Assam) and the said machine was transported through a truck/trailer bearing registration No.HR 38 Z – 6075 and the said vehicle was used to transport the materials from Silchar to Agartala. It is asserted...
Heard learned counsel for the respective parties. In the present case, it appears that the petitioner had filed an appeal in FORM GST APL-01 under Annexure-6 to the present writ petition. The said appeal had to be uploaded on the appropriate portal (Back Office Portal of the State GST, Appellate Authority). In paragraph-6 of the reply filed by the respondents no. 2 to 5 the following has been stated: “6. That, with regard to the statements made in paragraph No. 5.5 to 5.7 of the...
★ Appeal to Appellate Authority
These petitions arise in common background. They have been heard together and would be disposed of by this common order. Since on all material aspects facts are similar, we may refer to those arising in W.P(C) No.380 of 2021. [2] The petitioner has challenged an order dated 24.11.2020 passed by the Additional Commissioner of State Tax, Government of Tripura by which the petitioner’s appeal against an order of assessment was dismissed on the ground of delay. The record would show tha...
★ Limitation / Period of limitation

GWC ASPHALT vs. HE STATE OF TRIPURA AND OTHERS


(Tripura High Court | Sep 7, 2021)

Heard learned counsel for the parties for final disposal of the petition. Petitioner is in the business of providing construction materials. The petitioner had sold 125 drums of Bitumen-vg-30 containing 22.125 metric tons of the said product valued at ₹ 813294/- on which the petitioner had paid GST of ₹ 146393/-. The consignment was to be transported from Guwahati and to be delivered to one Kishore Roy at Agartala. For such transportation of the goods the petitioner had also generated...
★ Release of Goods & Conveyance
The petitioner has challenged an order dated 23.04.2021 passed by the Superintendent of Taxes, Charge-IV, Tripura cancelling the petitioner’s registration under Tripura Goods and Services Tax Act as well as Central Goods and Services Tax Act. 2. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to its customers across the country including in the State of Tripura. In the Stat...
★ Revocation of Cancellation of Registration
The petitioner has challenged 5 summary demand orders produced at Annexure-P/22 collectively passed by the Superintendent of Taxes on 23.04.2021 (which are based on a common assessment order dated 23.4.2021) raising demands of Central as well as GST and IGST from the petitioner with penalty for the tax periods 2017-18 to 2020-21. 2. Brief facts are as under: Petitioner is a company registered under the Companies Act and is engaged in the business of providing goods on rental basis to ...
Learned Addl. Government Advocate Mr. K. De waived rule on behalf of the respondents. Petitioner has prayed for release of the machinery which has been detained at Churaibari check post while it was in transit from Silchar to Khowai. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of dealing in TATA Hitachi Construction Machinery. The petitioner has its Head Office at Silchar and a Branch Office at Agartala. In th...
★ E-way Bill
★ Detention of Vehicle & Goods
Heard learned senior counsel Mr. B N Majumder for the petitioner and learned senior Govt. Advocate Mr. P K Dhar, appearing on advance copy, for final disposal of the petitions. These petitions arise in common background. For convenience, facts may be recorded from WP(C) No.494/2021. Petitioner is a private limited company and has challenged the action of the respondent No.3 of seizing and detaining an ambulance van which the petitioner had purchased for its own business purpose and wa...
★ E-way Bill
★ Detention of Vehicle & Goods
Heard learned counsel for the parties for final disposal of the petition. Petitioner is a transporter. On 13th May 2021, four Ashok Leyland trucks were being brought within the State. These trucks were intercepted by the General Sales Tax (GST) authorities on the ground that the drivers did not possess valid e-way bills for these heavy vehicles. A notice was, therefore, issued to the transporter by the Superintendent of State Taxes, Churaibari Enforcement wing on 15th May 2021 in which it...
★ Detention of Vehicle & Goods
★ E-way Bill