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SANJIB KUMAR PAL vs. UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
T. K. Deb
Res. Counsel
D. Bhattacharya
Bidyut Majumder

Petitioner / Applicant

SANJIB KUMAR PAL
Respondent UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Aug 1, 2023
Order No.

WP(C) No.338 of 2023 and WP(C) No.345 of 2023

Citation

2023(8) TAXREPLY 7706
Original Order
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ORDER

ORDER Both WP(C) No. 338 of 2023 and WP(C) No. 345 of 2023 are being heard together and would be decided by the common order as both the writ petitions raise common grievances. [2] Heard Mr. T. K. Deb, learned counsel for the petitioner and Mr. D. Bhattacharya, learned Government Advocate together with Mr. Bidyut Majumder, learned Deputy SGI & Mr. K. De, learned Addl. Government Advocate for the respondents. [3] The bare facts essential for adjudication of these two writ petitions are being narrated hereunder in short: The appeal [WP(C) No. 338 of 2023] preferred by the petitioner herein on 24.03.2023 against the adjudication order dated 03.06.2020 concerning the tax period April, 2018 to March, 2019 has been rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017. Petitioner had taken medical grounds for the delay apart from COVID-19 related grounds. Th....

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