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Tripura High Court

VAT: Opportunity of Hearing must Be Reasonable and not a Mere Formality

February 27, 2023 1986 Views 0 comment Print

Assessing Officer cannot pass an order on the basis of pure suspicion and surmised without giving reasonable opportunity of hearing the case which is sought to be made out in assessment order

HC Set Aside Non-Speaking GST Demand Orders Being Null and Void

February 27, 2023 1500 Views 0 comment Print

Assessee has every right to know reasons for passing a demand order against him, said High Court of Tripura by setting aside impugned non-speaking demand order.

HC set-aside service tax demand as non-speaking order was passed without considering exemption clauses

February 15, 2023 1368 Views 0 comment Print

Shri Keshab Purkayastha Vs  Union of India (Tripura High Court) The impugned order dated 16.11.2022 passed by the respondent No.3, apart from being illegal, arbitrary and without jurisdiction, is apparently perverse and fraught with patent illegality since it was conclusively decided by the respondent No.2 after consulting the relevant laws that the services rendered by […]

VAT Demand unsustainable as transport of goods outside the purview of ‘sale’

January 18, 2023 483 Views 0 comment Print

Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of […]

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

October 22, 2022 2832 Views 0 comment Print

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 […]

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

October 22, 2022 1941 Views 0 comment Print

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 […]

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

October 22, 2022 1269 Views 0 comment Print

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. This was wholly […]

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

October 22, 2022 1518 Views 0 comment Print

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 […]

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

August 11, 2022 1620 Views 0 comment Print

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.

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

August 8, 2022 678 Views 0 comment Print

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