Nikhil Debnath Vs Union of India (Tripura High Court)
The Tripura High Court issued notice to the respondents in a writ petition challenging coercive action based on a GST order dated 31.05.2023. Counsel for the Union, the State, and the departmental respondents accepted notice. While considering interim relief, the Court relied on the principle laid down by the Madras High Court in Sharp Tanks and Structurals Pvt. Ltd. v. Deputy Commissioner (GST) (Appeals), Tirunelveli, which held that mere uploading of an order on the GST portal does not constitute valid service when other modes are available under Section 169 of the Act. The petitioner asserted that the impugned order came to their knowledge only after it was obtained through an RTI application on 22.07.2025. In view of the precedent on proper service and the petitioner’s stated lack of prior knowledge, the Tripura High Court directed that no further coercive action be taken pursuant to the order dated 31.05.2023.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
Issue notice to the respondents.
Mr. Bidyut Majumder, Dy. S.G.I, accepts notice for the respondent No.1, Mr. P. Gautam, Sr. Government Advocate, accepts notice for the respondent No. 2, and Mr. Biplabendu Roy, accepts notice for the respondents No. 3 & 4.
