Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

ROY CO. AND VARIETIES vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

ARINDAM LODH
Pet. Counsel
B.n. Majumder
B. Paul
Res. Counsel
K. De

Petitioner / Applicant

ROY CO. AND VARIETIES
Respondent THE STATE OF TRIPURA & OTHERS
Court Tripura High Court
State

Tripura

Date Mar 1, 2023
Order No.

WP (C) No.119 of 2023

Citation

2023(3) TAXREPLY 7091
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER Heard Mr. B.N. Majumder, learned senior counsel appearing for the petitioner as well as Mr. K. De, learned Addl. G.A. appearing for the respondents. 2. The petitioner is a sole proprietorship firm and is engaged in the business of sale of different types of glasses. The respondent authorities had seized the vehicle and the goods on 20.09.2019 on the ground of expiry mismatch of E-way bill with tax invoice. The petitioner has prayed for provisional release of the goods and the vehicle on furnishing of Bank Guarantee and prayer was allowed. On 27.09.2019 the final order under Section 138 of CGST Act was passed. The petitioner has preferred an appeal which was dismissed by the appellate authority on the ground of delay in preferring an appeal ignoring the prescription of Section 107(4) of the CGST Act and hence, the present writ petition has been filed. 3. Mr. B.N. Majumder, learned senior counsel appearing for the petitioner has submitted that as per the provision un....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
19
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).