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RIMI SALES AGENCY vs. UNION OF INDIA
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S.G. CHATTOPADHYAY
Pet. Counsel
Biplabendu Roy
Res. Counsel
Biswanath Majumder
M. Debbarma
A. Nandi

Petitioner / Applicant

RIMI SALES AGENCY
Respondent UNION OF INDIA
Court Tripura High Court
State

Tripura

Date Apr 26, 2021
Order No.

WP(C) No.1185 of 2018

Citation

2021(4) TAXREPLY 4110
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ORDER

Petitioner has challenged a demand order dated 06.11.2018 passed by the Inspector of Sales Tax. It is not necessary to record facts in detail since we are inclined to set aside this order on the ground that the petitioner was not afforded reasonable opportunity of presenting his case before the said authority. Bare necessary facts are that the petitioner is a dealer registered under the Tripura GST Act. The petitioner has placed orders to the Kolkata based company for providing certain goods. When the goods were in transport from Kolkata, the vehicle carrying the goods was intercepted and inspected at Churaibari check post. The Taxing Authority found that there were discrepancies and omissions in the E-way bill that the driver of the vehicle was carrying at the time of inspection. On 06.11.2018 the Inspector of Taxes issued a notice to the petitioner under the GST Acts and raised the tentative demand of GST and IGST tax with penalty. He called upon the petitioner to appear befor....

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10 May

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