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.
Superintendent of Taxes attached to the Audit cell cannot be delegated the power of assessment by the Commissioner of Taxes.
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 […]
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 before the wrong authority so that the necessary action can be taken.
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 courts at […]
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 Central Goods and Services Tax, […]
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 to the […]
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 upon the petitioner filing an undertaking before this Court that eventually subject to appeal and further right to challenge the order of assessment, if any tax or penalty liability is crystallized, the petitioner would discharge the same.
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 […]
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 deposited the taxes […]
