Tripura High Court

HC deletes penalty equal to tax amount for E-way Bill Expiry & Imposes Rs. 10000 Penalty

M/S Sri Gopikrishna Infrastructure Pvt.Ltd Vs The State of Tripura and Ors (Tripura High Court)

M/s. Sri Gopikrishna Infrastructure Pvt.Ltd Vs State of Tripura and Ors (Tripura High Court) Quantum of penalty for transportation the taxable goods without the cover of valid e-way bill Learned counsel has fairly stated that only violation that has been noticed by the taxing authority is of not carrying the valid e-way bill against the [...

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TSGST: Adjudicating Authority cannot rectify an error after 3 months

Kiran Enterprise Vs State of Tripura (Tripura High Court)

Kiran Enterprise Vs State of Tripura (Tripura High Court)  Before we formulate our decision in respect of the question whether Section 5 qua Section 29(2) of the Limitation Act would apply for purpose of condoning the delay in filing the petitioner‟s petition under Section 161 of the TSGST Act, let us revisit the provisions of [&hellip...

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GST Order of Demand of Tax & Penalty should be passed after proper opportunity of hearing

Kalpana Stores Vs State of Tripura & others (Tripura High Court)

Kalpana Stores Vs State of Tripura & others (Tripura High Court) Under sub-section (1) of Section 129 thus the authorities enjoy the power of detention of goods in transit if it is found that the same is in contravention of the provisions of the Act or the rules. The detention can also be made of […]...

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Release Vehicle & Goods on Furnishing of Indemnity Bond: HC

Sri Gopikrishna Infrastructure Pvt. Ltd Vs. The State of Tripura and ors (High Court of Tripura)

Sri Gopikrishna Infrastructure Pvt. Ltd Vs. The State of Tripura and ors (High Court of Tripura) Mr. Majumder, learned counsel appearing for the petitioner has submitted that for the countrywide lockdown when the vehicle, name of which has been printed in the EWay bill, got stuck in Raipur and it suffered a mechanical failure. Consequent ...

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