^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

M/S SARVASIDDHI AGROTECH PVT. LTD. vs. UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S.G. CHATTOPADHYAY

Pet. Counsel

T.k. Deb

N. Pal

Res. Counsel

Bidyut Majumder

G.s. Bhattacharjee

Petitioner / Applicant	M/S SARVASIDDHI AGROTECH PVT. LTD.
Respondent	UNION OF INDIA & OTHERS
Court	Tripura High Court
State	Tripura
Date	Oct 5, 2020
Order No.	WP (C) No. 666/2020
Citation	2020(10) TAXREPLY 3407
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Petitioner has challenged an order in original dated 03.07.2020 passed by the Assistant Commissioner of the Central Goods and Services Tax (CGST, for short), Tripura. 2. Brief facts are that the petitioner is a company registered under the Companies Act and is engaged in manufacturing, packaging and supply of Non-Basmati rice. On 17.07.2018 the CGST officers visited the premises of the petitioner and seized 3204 rice bags under a seizure memo. On the premise that the petitioner had evaded payment of GST, the department issued a show-cause notice dated 12.03.2019. Case of the department was that the petitioner was selling packaged marked rice with registered trademark which activity, after 22.09.2017 was subject to Central as well as State GST which the petitioner had not paid. Under the show-cause notice, therefore, the petitioner was called upon to state why the unpaid GST not be recovered from the petitioner on the seized value of the rice stock as well as on the sale of rice ....