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

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
Biplabendu Roy
B.n. Majumder
Res. Counsel
Karnajit De
Biswanath Majumder

Petitioner / Applicant

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

Tripura

Date Jan 3, 2024
Order No.

WP(C) No.224 of 2023 along with WP(C) No.225 of 2023 WP(C) No.253 of 2023

Citation

2024(1) TAXREPLY 8607
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ORDER

ORDER All the three writ petitions relate to the same petitioner but concerning different tax periods i.e. (i) WP(C) No. 224/2023 relates to tax period April, 2020 to March, 2021, (ii) WP(C) No. 225/2023 relates to tax period April, 2019 to March, 2020 and (iii) WP(C) No. 253/2023 relates to tax period April 2021 to March, 2022. In all the three writ petitions, the show cause notices were issued under Section 73(1) of the Tripura State Goods & Services Tax Act, 2017 [Act of 2017, for short] including the summary of the show cause notice in Form GST DRC-01 on 11.10.2022. The adjudication order in all these three writ petitions and the summary of the order in Form GST DRC-07 are also of the same date. 2. Writ petitioner did not invoke the appellate remedy under Section 107(1) of the Act of 2017 within the time stipulated under Section 107(4) of the Act of 2017. He straightaway approached this Court, but after expiry of the period of limitation. Though several grounds on fa....

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