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GST Case Laws

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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...

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...
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...
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...
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...
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...
Heard learned counsel, Mr. Biplabendu Roy for the petitioner and learned counsel, Mr. T.K. Deb for the department on advance copy. Considering the short dispute involved, petition is taken up for final disposal at this stage itself. Petitioner is a transporter. Petitioner’s vehicle carrying electronic goods of which final destination was Agartala, Tripura was intersected at Churaibari check post on 27.06.2021 on the grounds that validity of one of the e-way bills had expired and in ...
★ Detention of Vehicle & Goods
Petitioner is a transporter. The goods being transported by the petitioner along with the vehicle have been detained by the State GST authorities at Churaibari border on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired. Learned counsel for the petitioner pointed out that one of the bills had validity up to 22nd June, 2001. On account of the vehicle in which the goods were being transported breaking down in Assam there was some dela...
★ Detention of Vehicle & Goods

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...
★ Prosecution