Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3) is unlawful, and directs refund with interest.
State could not blacklist a company after approval of a resolution plan under the Insolvency and Bankruptcy Code, and that the new management could not be punished for the actions of the old management.
Tripura High Court refuses to intervene in a GST case, directing the transporter to cooperate with the ongoing adjudication process for an expired e-way bill.
The Petitioner prayed for a direction upon the respondents not to proceed further on the basis of the notice u/s. 148 of the Act of 1961 and drop the proceedings after considering the objection dated 21.02.2022. Petitioner also prayed for an interim stay of the impugned notice.
Tripura HC remands the case of excise duty levy to the Commissioner for re-examination of supplier records and payment verification.
The blocking and unblocking of ITC by the SGST authorities between 20.03.2021 and 07.07.2021 were not subject matter of any litigation where the issue of legality or correctness of such blocking was determined.
Tipura High Courts ruling in case of Kamrul Nahar Vs Union of India regarding remittance of pre-deposit from attached bank accounts for filing an appeal.
Tripura High Court’s decision on whether the Limitation Act 1963 applies to GST appeals. Analysis of Sanjib Kumar Pal Vs Union of India.
Tripura High Court held that application for discharge by the petitioner duly rejectable in matter of demand of tax money in the name of an extremist group.
Tripura High Court declared that the assessee has the right to claim Input Tax Credit (ITC) for taxable works contract services utilized in the construction of immovable property. Discover the significance of this ruling and its implications for taxpayers in availing ITC for construction-related services.