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GST Case Laws


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State - Tripura ✔

  47 Results

ORDER Reference is made to the order dated 16.04.2024, which reads as under:- “Electronic credit ledger of the petitioner has been blocked vide impugned letter dated 12.02.2024 (Annexure-7) apparently for non-filing of returns over a period of one year from January, 2023 till 2024 as would be revealed from another communication at (Anexure-9) which is a notice to return defaulter under Section 46 for non-filing of returns i.e. GSTR-3B. Though learned senior counsel for the petit...

SHEULI REBBER ESTATE vs. THE UNION OF INDIA & OTHERS


(Tripura High Court | Mar 20, 2024)

ORDER Heard Mr. Somik Deb, learned senior counsel for the petitioner and Mr. Paramartha Datta, learned counsel for the respondent-CGST. 2. Petitioner has a Registration No. GSTIN 16ABOFS6236K1ZM under the CGST Act, 2017 for trading rubber products. On account of a mismatch between GSTR-2A and GSTR-3B submitted by the petitioner for the period 01.09.2023 till 13.09.2023, he has been served with a notice on 26.02.2024 [Annexure-5] to pay/reverse the ineligible ITC under Section 74 of CG...
ORDER The instant writ petition was preferred for the following reliefs: (i) “Issue RULE NISI; (ii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing / cancelling /setting aside the impugned ASMT-10, Reference No. ZD161121000311I dated 24.11.2021. (iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside ...

KAMRUL NAHAR vs. THE UNION OF INDIA & OTHERS


(Tripura High Court | Jan 3, 2024)

ORDER All the three writ petitions relate to the same petitioner but concerning different tax periods i.e. (i) WP(C) No. 224/2023 relates to tax period April, 2020 to March, 2021, (ii) WP(C) No. 225/2023 relates to tax period April, 2019 to March, 2020 and (iii) WP(C) No. 253/2023 relates to tax period April 2021 to March, 2022. In all the three writ petitions, the show cause notices were issued under Section 73(1) of the Tripura State Goods & Services Tax Act, 2017 [Act of 2017, for ...
ORDER Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr. Karnajit De, learned Additional Government Advocate for the respondents-State. 2. The petitioner has approached this Court for quashing of the impugned order dated 16.03.2023 [Annexure-15], passed by the respondent No.3-Additional Commissioner of State Tax (Appellate Authority), on the ground that the same has been passed in violation of principles of natural justice. By order dated 16.03.2023, the appellate authorit...

M.B. TRADING vs. THE STATE OF TRIPURA AND OTHERS


(Tripura High Court | Sep 12, 2023)

ORDER Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr. Karnajit De, learned Additional Government Advocate, for the respondents-State. 2. The GST registration of the petitioner bearing No. 16ILCPS2324L2ZS has been suspended because of alleged non-compliance of the provisions of GST Act/Rules made thereunder. Petitioner has been served with a show cause notice on 08.02.2023 in Form GST REG-17 under Rule 22(1)/sub-rule (2A) of rule 21A to appear and submit his reply on 15....

SANJIB KUMAR PAL vs. UNION OF INDIA & OTHERS


(Tripura High Court | Aug 1, 2023)

ORDER Both WP(C) No. 338 of 2023 and WP(C) No. 345 of 2023 are being heard together and would be decided by the common order as both the writ petitions raise common grievances. [2] Heard Mr. T. K. Deb, learned counsel for the petitioner and Mr. D. Bhattacharya, learned Government Advocate together with Mr. Bidyut Majumder, learned Deputy SGI & Mr. K. De, learned Addl. Government Advocate for the respondents. [3] The bare facts essential for adjudication of these two writ petit...
ORDER   The instant petition has been preferred with the following prayers:   “(i) Issue Rule Nisi; (ii) Issue Rule calling upon the respondents or each one of them to show cause as to why a Writ of Certiorari cancelling/ quashing/ setting aside the illegal demand of the respondent No.4, through final order dated 01.06.2022, since the petitioner has already paid the due tax on 19.11.2021 in GSTR-3B, shall not be issued. (iii) Issue Rule calling upon the...

TEJASWITA MOTORS vs. THE STATE OF TRIPURA & OTHERS


(Tripura High Court | May 1, 2023)

ORDER Heard Mr. B.N. Majumder, learned senior counsel assisted by Mr. B. Paul, learned counsel for the petitioner and Mr. Karnajit De, learned Addl. Government Advocate for the respondents-State. 2. By the impugned show-cause notice dated 21.02.2023 bearing reference No.ZA160223001550C (Annexure-3), the GST registration of the petitioner has been suspended by respondent No.3, the Superintendent of Taxes, Sales Tax Officer Class II, Ambassa Headquarter, Dhalai. 3. Mr. B.N. Majumder...

KAMRUL NAHAR vs. THE UNION OF INDIA & OTHERS


(Tripura High Court | Apr 11, 2023)

ORDER Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Bidyut Majumder, learned Deputy S.G.I. appearing for the respondent No.1-Union of India, Mr. Debalay Bhattacharya, learned Government Advocate appearing for the respondents No.2, 3, 4 & 6 and Mr. Paramartha Datta, learned counsel appearing for the respondent No.5. 2. By means of this writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the (i) N...


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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).