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PROGRESSIVE ENTERPRISE vs. THE STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

INDRAJIT MAHANTY
S.G. CHATTOPADHYAY
Pet. Counsel
B. Paul
Res. Counsel
Debalay Bhattacharya
P. Saha
S. Saha

Petitioner / Applicant

PROGRESSIVE ENTERPRISE
Respondent THE STATE OF TRIPURA AND OTHERS
Court Tripura High Court
State

Tripura

Date May 24, 2022
Order No.

WP(C) No.427 of 2022

Citation

2022(5) TAXREPLY 5866
Original Order
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ORDER

This writ petition has come to be filed by the petitioner, namely, Progressive Enterprise which was under contract with the private company under which the petitioner was transporting, installing and commissioning telecommunication materials throughout the State of Tripura. One such consignment containing 2(two) tax invoices, namely, vide No.312341823000561 valued at Rs.3,14,616.73/- dated 13.04.2022 and vide No.312341823000578 valued at Rs.12,53,941.83/- dated 13.04.2022 had been generated and 2(two) e-way bills against the said consignment and the consignment was being transported to Agartala from Guwahati by TATA Yodha vehicle bearing registration No.AS01NC7115 and the said vehicle was transporting goods back to Guwahati. While the goods were being taken back from Tripura to Guwahati on a transport vehicle, on 26.04.2022 the Inspector of State Taxes, Churaibari inspected the vehicle and asked the driver to produce relevant documents. The driver is stated to have informed the Insp....

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