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   14 Results

SENTU DEY vs. THE STATE OF TRIPURA. AND OTHERS


(Tripura High Court | May 28, 2021)

The petitioner has challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, 1st Class, Bishalgarh under which he has sent a criminal case CR 03 of 2020 for investigation under Section 156(3) of Criminal Procedure Code to the concerned Police Station. 2. This challenge of the petitioner arises in following factual background: The petitioner is a sole proprietor of one M/s. Sentu Dey, which is registered under Tripura State Goods and Service Tax Act, 2017 (Tripura...

RIMI SALES AGENCY vs. UNION OF INDIA


(Tripura High Court | Apr 26, 2021)

Petitioner has challenged a demand order dated 06.11.2018 passed by the Inspector of Sales Tax. It is not necessary to record facts in detail since we are inclined to set aside this order on the ground that the petitioner was not afforded reasonable opportunity of presenting his case before the said authority. Bare necessary facts are that the petitioner is a dealer registered under the Tripura GST Act. The petitioner has placed orders to the Kolkata based company for providing certain go...
★ Opportunity of being heard
Petitioner has challenged an order dated 03.07.2020 passed by the adjudicating authority as well as an order dated 27.01.2021 passed by the Appellate authority. 2. Brief facts are as under: Petitioner is a registered company and is engaged in supply of rice in the State of Tripura. According to the petitioner, the company supplies Non-Basmati un-branded rice. However, the State Goods and Service Tax Authorities, on a prior intelligence that the petitioner is dealing in branded rice, c...
★ Classification of Goods
★ GST exemption eligibility

SHRI TAFIZ ALI vs. STATE OF TRIPURA AND OTHERS


(Tripura High Court | Apr 13, 2021)

Heard learned senior counsel Mr. B.N. Majumder for the petitioner and learned senior Government Advocate Mr. P.K. Dhar appearing on advance copy for the respondents for final disposal of the petition. Petitioner is a transporter. Petitioner’s Bolero jeep carrying electronic goods was intercepted at Churaibari on 31.03.2021 by the State GST authorities. The vehicle and the goods have been detained on the ground that the validity of the e-way bill which the driver was carrying had exp...

BABUL NATH vs. UNION OF INDIA AND OTHERS


(Tripura High Court | Apr 13, 2021)

Heard Shri D. Saraf, learned counsel appearing for the petitioner as well as Shri P.K. Dhar learned Sr. G.A. appearing for respondent Nos.2, 4, 5 & 6 and Mr. B. Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition. Petition involves a short question. Petitioner is a dealer registered under various GST Acts. The Superintendent of GST had issued a notice on 13th May, 2019 pointing out that there were discrepancies in the petitioner’s declar...
Petitioner has challenged an order dated 5th November, 2018 passed by the Inspector of State Tax demanding Central Goods and Service Tax (CGST, for short) of ₹ 1,48,425/- each and a similar sum under State Goods and Service Tax (SGST, for short) with penalties of ₹ 4,12,291/- under CGST and SGST Act, 2017. [2] Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of manufacturing aluminium utensils and its unit is located at Agartala. The pet...

DAYAMAY ENTERPRISE vs. STATE OF TRIPURA AND OTHERS


(Tripura High Court | Feb 22, 2021)

Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner’s registration under GST Act not be cancelled. The petitioner has also questioned the action of the respondents in blocking the petitioner’s registration on the portal of the department. The facts are that the petitioner is a proprietor, engaged in purchase and sale of consumables and other taxab...

NAYAK-VCCL (JV) vs. THE UNION OF INDIA AND ORS.


(Tripura High Court | Feb 17, 2021)

Heard Mr. S. M. Chakraborty, learned senior counsel assisted by Ms. A. Pal, learned counsel appearing for the petitioner as well as Mr. P. Datta, learned counsel appearing for the respondent No.5 (the principal respondent). The remaining respondents are the formal respondents. However, Mr. B. Majumder, learned CGC appears for the respondent No.1 and Mr. A. De, learned counsel appears for the respondents No.2, 3 and 4. 02. By means of this writ petition, the petitioner has challenged ...
[1] Heard Mr.B.N.Majumder, learned counsel appearing for the petitioner as well as Mr. K.Dey, learned Addl. GA appearing for the respondents. [2] By means of this petition, the petitioner has challenged the Order No.2 dated 27.05.2020 [Annexure 7 to the Writ Petition] passed by the Superintendent of State Tax, Churaibari Enforcement Wing, North Tripura. By the said order, the liability of the petitioner of paying the CGST and SGST has been determined @₹ 3,56,990/-. Moreover, since the p...
Mr. K. De, learned Addl. Government Advocate waived Rule on behalf of the respondents. He has already filed the reply opposing the petition. Considering the short issue involved we have taken up the petition for final disposal at this stage. Case of the petitioner is that the petitioner in the course of executing a work order issued by the IOCL, the petitioner had transported one thousand LPG cylinders from Guwahati for delivery in Tripura. According to the petitioner, there was some dela...