Tripura High Court

GST Payable on Rice Sell even if Brand name not registered

Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court)

Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) We do not find any error in the view of the authorities. Firstly, the conclusions of these authorities are based on assessment of materials on record. Secondly, the seizure of sizable quantity of packaged branded rice was an indication of the petitioner dealing in [&hell...

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Tripura VAT: No penalty for not getting accounts audited as audit report format was not notified

Pankaj Behari Saha Vs State of Tripura (Tripura High Court)

Pankaj Behari Saha Vs State of Tripura (Tripura High Court) Analysis of Section 53 of the TVAT Act would show that as per sub-section (1) thereof, for a dealer whose turnover crosses the prescribed threshold limit for any year, has to get his accounts audited within six months from the end of that year and […]...

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State Governments cannot levy electricity duty on inter-State sale of electricity: Tripura High Court

ONGC Tripura Power Company Ltd. Vs State of Tripura (Tripura High Court)

ONGC Tripura Power Company Ltd. Vs State of Tripura (Tripura High Court) In a significant legal victory for electricity-generating companies, the Tripura High Court has held State Governments cannot levy electricity duty on inter-State sale of electricity. ONGC Tripura Corporation Ltd had challenged the provisions of the Tripura Electrici...

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Tripura HC allows benefit of excise duty exemption notification even when final product was exempt from basic duties

Union of India Vs S Dharampal Satyapal Ltd. (Tripura High ourt)

Union of India Vs S Dharampal Satyapal Ltd. (Tripura High Court) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in law in interpreting provisions of Rule 6(1) and 6(4) of the Cenvat Credit Rules, 2004 and thereby giving benefit of exemption notifications in favour of the respondent-assessee, ignoring the contenti...

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Maximum Penalty of Rs. 1000 for Minor clerical error in E-way Bill

Tirthamoyee Aluminium Products Vs. State of Tripura (High Court of Tripura)

Tirpthamoyee Aluminium Products Vs State of Tripura (High Court Tripura) According to the petitioner, due to a clerical error the distance from the place of origin to the ultimate destination i.e. from Howrah to Agartala, was shown as 470 Kms. instead of actual distance which was 1470 Kms. The petitioner would point out that as per [&hel...

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HC Quashes vague & imprecise SCN & instructs unblock of GST account

Dayamay Enterprise Vs State of Tripura And 3 Ors. (Tripura High Court)

Dayamay Enterprise Vs State of Tripura (Tripura High Court) The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without spe...

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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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Assistant Commissioner cannot revise or Review his own order – Section 11A of Central Excise Act

Tripura Ispat Vs Union of India (Tripura High Court)

Tripura Ispat Vs Union of India (Tripura High Court) We have briefly touched on this difference in statutory scheme of the Central Excise Act against the Income Tax Act in order to drive home the point that if the department was desirous of pursuing the question of leviability of education and higher education cess when […]...

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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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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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