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.
HC held that penalty imposed for violation of Section 53(1) of TVAT Act, 2004 suffers from lack of proper notice and absence of reasonable opportunity of being heard
‘e-Way bills’ expired during transit and petitioner was not in a position to ask for its renewal to competent authority when vehicle entered into territory of State of Tripura.
Casual approach of Commissioner State Taxes cannot be permitted since he is trying only to prevent payment of refund amount to petitioner.
Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice.
