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M/S KIRAN ENTERPRISE vs. THE STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

S. TALAPATRA
S.G. CHATTOPADHYAY

Pet. Counsel

Somik Deb

Res. Counsel

A.k. Bhowmik

K. De

Petitioner / Applicant	M/S KIRAN ENTERPRISE
Respondent	THE STATE OF TRIPURA AND OTHERS
Court	Tripura High Court
State	Tripura
Date	Dec 17, 2020
Order No.	WP (C) No. 114 of 2020
Citation	2020(12) TAXREPLY 3609
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ORDER
By means of this petition filed under Article 226 of the Constitution of India, the petitioner, which is a sole proprietorship firm, has challenged fundamentally two orders being the order dated 15.11.2018 [Annnexure-4 to the writ petition] and the decision contained in the communication dated 17.12.2019 [Annexure-6 to the writ petition]. In addition, it has been urged by the petitioner that the defects/errors manifest in the showcause notice dated 10.10.2018 [Annexure-2 to the writ petition] render the same unsustainable. The petitioner is the distributer of Airtel as engaged by Bharati Hexacom Limited for Dharmanagar jurisdiction. This fact, however, is not under dispute. It is also not in dispute that in terms of Clause-5.7 of the agreement dated 30.10.2010 by which the petitioner has been engaged as the distributor, the petitioner is under obligation for making payment of all taxes, duties, levies, cess, search charge or any other charges that may be applicable on the distributo....