Tripura High Court

Mistake in e-way bill in names of buyers & sellers – fresh E-Way Bill issued- Vehicle & goods should be released

Satguru Impex Vs State of Tripura (Tripura High Court)

Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments […]...

Read More

Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued

Progressive Enterprise Vs State of Tripura (Tripura High Court)

Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]...

Read More

HC Quashed GST Demand as Order passed on the day of issue of notice

Rimi Sales Agency Vs Union of India (Tripura High Court)

Rimi Sales Agency Vs Union of India (Tripura High Court) Show-cause notice was issued on 06.11.2018 which required the petitioner to appear before the said authority on 23.11.2018. Without permitting the petitioner to appear and file reply and oppose the demands the Inspector confirmed the demand by passing separate orders on 06.11.2018. ...

Read More

E-way Bill expired due to clerical error- Order passed without Opportunity of hearing is invalid

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

Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court) Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms. There is no dispute that the goods were sold by way of inter-state sale […]...

Read More

GST Assessment order passed without issuing SCN for Assessment Period is invalid

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

HC held that GST Assessment order passed without issuing SCN for the period of Assessment is invalid & criticized Assessing Officer for half-baked, incomplete and internet acquired knowledge and for not following principle of natural justice....

Read More

Tripura VAT: Audit cell cannot be delegated the power of assessment

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

Superintendent of Taxes attached to the Audit cell cannot be delegated the power of assessment by the Commissioner of Taxes....

Read More

Vehicle carrying goods ought not to be stopped/seized by authorities for expiry of E-way bill

Podder & Podder Industries Private Limited Vs The State of Tripura and others (Tripura High Court)

Podder & Podder Industries Private Limited Vs State of Tripura and others (Tripura High Court) HC held that balance has to be brought between transportation of goods as well as the taxing event i.e. the sale or purchase of goods of service. In a case where there is no doubt that a transaction is made […]...

Read More

Revenue Authorities obligated to inform assessee about filing of appeal on wrong GST portal

Tropical Beverages Pvt. Ltd. Vs Union of India and Others (Tripura High Court)

HC quashed the order of the Appellate Authority refusing the appeal filed by the assessee on the wrong GST portal. Further held that, uploading of an appeal may be before the wrong portal, but it is obligatory on the part of the authorities concerned in such an event to bring it to the notice of the assessee that the appeal has been filed...

Read More

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...

Read More

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...

Read More

Browse All Categories

CA, CS, CMA (6,180)
Company Law (8,631)
Corporate Law (10,962)
Custom Duty (9,594)
DGFT (4,887)
Excise Duty (4,929)
Fema / RBI (5,344)
Finance (5,765)
Income Tax (43,202)
SEBI (4,663)
Service Tax (4,093)

Search Posts by Date

December 2022
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031