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ROYAL BROTHERS INDANE SERVICES AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
S. Deb
R. Dasgupta
Res. Counsel
B. Majumder
Bn Majumder
Paramartha Datta

Petitioner / Applicant

ROYAL BROTHERS INDANE SERVICES AND OTHERS
Respondent THE UNION OF INDIA AND OTHERS
Court Tripura High Court
State

Tripura

Date Apr 24, 2024
Order No.

W. P(C) 261/2024

Citation

2024(4) TAXREPLY 9647
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ORDER

ORDER Reference is made to the order dated 16.04.2024, which reads as under:- “Electronic credit ledger of the petitioner has been blocked vide impugned letter dated 12.02.2024 (Annexure-7) apparently for non-filing of returns over a period of one year from January, 2023 till 2024 as would be revealed from another communication at (Anexure-9) which is a notice to return defaulter under Section 46 for non-filing of returns i.e. GSTR-3B. Though learned senior counsel for the petitioner orally submits that the petitioner has been filing regular returns throughout this period but there is no categorical statement to that effect in the writ petition whether the petitioner has filed the GSTR-2A and 3B returns as per the provisions of the GST Act. Learned counsel for the petitioner, therefore, seeks time to file categorical statements to that effect by way of an additional affidavit. Meanwhile, Mr. Paramartha Datta, learned counsel for the CGST would seek instruction ....

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