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KAMRUL NAHAR vs. THE UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
Biplabendu Roy
Res. Counsel
Bidyut Majumder
Debalay Bhattacharya
Paramartha Datta

Petitioner / Applicant

KAMRUL NAHAR
Respondent THE UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Apr 11, 2023
Order No.

WP(C) No.217/2023

Citation

2023(4) TAXREPLY 7243
Original Order
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ORDER

ORDER Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Bidyut Majumder, learned Deputy S.G.I. appearing for the respondent No.1-Union of India, Mr. Debalay Bhattacharya, learned Government Advocate appearing for the respondents No.2, 3, 4 & 6 and Mr. Paramartha Datta, learned counsel appearing for the respondent No.5. 2. By means of this writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged the (i) Notice dated 01.06.2022; (ii) Show-cause and Summary of show-cause notice dated 11.10.2022; (iii) Assessment and Summary of order dated 21.11.2022; (iv) Recovery order dated 09.01.2023; and (v) Rejection order dated 27.02.2023. 3. The facts of the case, in brief, are that the petitioner is a Registered Person in the name and style "Kamrul Nahar" and has been carrying on business of importing goods from Bangladesh by paying IGST and selling the same in Tripura by depositing tax. Duri....

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