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KALPANA STORES vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

KALPANA STORES
Respondent THE STATE OF TRIPURA & OTHERS
Court Tripura High Court
State

Tripura

Date Dec 17, 2019
Order No.

WP ( C ) No. 729/2019

Citation

2019(12) TAXREPLY 1731
Original Order
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ORDER

Heard learned counsel for the parties for final disposal of the petition. 2. Petitioner has challenged the action of the respondents who are the tax authorities of the State of Tripura. In particular the grievance of the petitioner is that the petitioner’s goods in the nature of TMT Bars which were being transported from one place within the State to another, were illegally detained by the authorities along with the transport vehicle in which the goods were being transported. The petitioner was forced to pay up the illegal demand of tax with penalty raised by the respondents only upon which the goods were released. 3. Brief facts are as under: Petitioner is a proprietary concern and is a registered dealer under the Goods and Services Tax Act, 2017 (GST Act, for short). The petitioner is engaged in the business of dealing in TMT Bars of different dimensions. In the course of such business, the petitioner had purchased 3(three) bars of different measurements weighing....

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