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NE EQUIPMENT SOLUTIONS PVT. LTD. vs. THE STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
ARINDAM LODH
Pet. Counsel
B.n. Majumder
Bikash Paul
Res. Counsel
P.k. Dhar
K. De

Petitioner / Applicant

NE EQUIPMENT SOLUTIONS PVT. LTD.
Respondent THE STATE OF TRIPURA AND OTHERS
Court Tripura High Court
State

Tripura

Date Aug 24, 2021
Order No.

WP(C) No. 577/2021

Citation

2021(8) TAXREPLY 4490
Original Order
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ORDER

Learned Addl. Government Advocate Mr. K. De waived rule on behalf of the respondents. Petitioner has prayed for release of the machinery which has been detained at Churaibari check post while it was in transit from Silchar to Khowai. Brief facts are as under: The petitioner is a company registered under the Companies Act and is engaged in the business of dealing in TATA Hitachi Construction Machinery. The petitioner has its Head Office at Silchar and a Branch Office at Agartala. In the course of the business, the petitioner sold one TATA Hitachi Hydraulic Excavator Model No. EX 210 LC to one Satya Sundar Das of Khowai. The cost of machinery was ₹ 49,66,102/- on which IGST of ₹ 8,93,898/- was collected from the purchaser and duly declared in the sale invoices. The excavator was being transported from Silchar to the head office of the petitioner company at Agartala under properly generated e-way bill dated 14.08.2021 with a validity period up to 16.08.2021. The machine....

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