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Tripura High Court

Tripura VAT: HC Quashes order passed in Violation of principal of Natural Justice

ITC Limited Vs State of Tripura (Tripura High Court)

ITC Limited Vs State of Tripura (Tripura High Court) We cannot appreciate the stand of the department that even during the time when the Corona Virus was at its peak, the administrative and legal representatives of the assessee company must appear before the Assessing Officer physically for conducting the hearings. Across the country cour...

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Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent

Sahil Enterprises Vs Union of India (Tripura High Court)

Sahil Enterprises Vs Union of India (Tripura High Court) In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021], M/s Sahil Enterprises (Petitioner) has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of C...

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Addition of two sheds to existing manufacturing cannot be seen as establishment of new industrial units

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

Union of India Vs Dharampal Satyapal Ltd. (Tripura High Court) This appeal is filed by the department to challenge the judgment of Customs, Excise and Service Tax Appellate Tribunal (CESTAT for short) dated 20.11.2019. Following substantial question of law is framed for our consideration: “Whether the Tribunal was right in law in coming...

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Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

NE Equipment Solutions Pvt. Ltd. Vs State of Tripura and others (Tripura High Court)

The tax authorities must make a clear distinction between deliberate tax evasion and technical or minor defects which manifest no intention to evade tax. When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, therefore, we would release the machinery u...

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HC dismisses order which was based on half-baked, incomplete & internet acquired knowledge

OPC Assets Solutions Pvt Ltd Vs State of Tripura (Tripura High Court)

OPC Assets Solutions Pvt Ltd Vs State of Tripura (Tripura High Court) The order passed by the Superintendent and the approach that he has adopted is totally unsatisfactory. To begin with, the order reads more like a thesis in several fields of law in which he has tried to exhibit his half-baked, incomplete and internet […]...

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Provisions of Section 16(2)(c) of CGST Act challenged before Tripura HC

Sahil Enterprises Vs Union of India (Tripura High Court)

Sahil Enterprises Vs Union of India (Tripura High Court) Hon’ble High Court of Tripura  issued notice for the limited purpose of removing attachment of Input Tax Credit (ITC) ledger of assessee. Facts: Sahil Enterprises (Petitioner) has submitted that their ITC account is attached by Department on the ground that, supplier has not depo...

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Hc releases Ambulances which were detained for not having E-way bill

East India InfoTech Pvt. Ltd. Vs State of Tripura (Tripura High Court)

East India InfoTech Pvt. Ltd. Vs State of Tripura (Tripura High Court) Considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles and the ambulances have been purchased by the petitioner only for its own use and purpose since the petitioner […]...

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Detention under GST:  Out of two e-way bills validity of one expired – Conditional release by Tripura HC

ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors (Tripura High Court)

Disposing WP(C) No.433/2021, Dated: 30th June, 2021 in ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors, the Hon’ble High Court of Tripura, granted a conditional release of goods & vehicle detained U/s. 129 of the CGST/SGST Acts, 2017....

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After taking cognizance by a Magistrate, no police investigation can be initiated: Tripura HC on a GST case   

Shri Sentu Dey Vs. The State of Tripura & Ors (Tripura High Court)

High Court of Tripura, in Shri Sentu Dey Vs. The State of Tripura & Ors has proclaimed that a Magistrate cannot revert to calling for police investigation in a case where he has previously taken cognizance of the offences....

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Abatement of duty cannot be withheld for failure of Excise Superintendent to draw proper proceedings

Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court)

Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court) In terms of sub-rule (5) of Rule 6 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the machines which the manufacturer does not intend to operate would be uninstalle...

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