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SARVASIDDHI AGROTECH PVT. LTD. vs. THE UNION OF INDIA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S.G. CHATTOPADHYAY
Pet. Counsel
T.k. Deb
Res. Counsel
Biswanath Majumder

Petitioner / Applicant

SARVASIDDHI AGROTECH PVT. LTD.
Respondent THE UNION OF INDIA AND OTHERS
Court Tripura High Court
State

Tripura

Date Apr 20, 2021
Order No.

W.P. (C) No.279/2021

Citation

2021(4) TAXREPLY 4101
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ORDER

Petitioner has challenged an order dated 03.07.2020 passed by the adjudicating authority as well as an order dated 27.01.2021 passed by the Appellate authority. 2. Brief facts are as under: Petitioner is a registered company and is engaged in supply of rice in the State of Tripura. According to the petitioner, the company supplies Non-Basmati un-branded rice. However, the State Goods and Service Tax Authorities, on a prior intelligence that the petitioner is dealing in branded rice, carried out a raid at the godown and other premises of the petitioner- company. This resulted into seizure of certain documents and stock of rice lying in the godowns. Eventually, the adjudicating authority i.e. the Assistant Commissioner of GST issued a Demand cum Show Cause Notice dated 11.03.2019 to the petitioner in which it was conveyed that on a prior intelligence that the petitioner was engaged in manufacturing, package and supply of branded rice in 25 kilogram bags having product names &l....

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10 May

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☑ Monthly | GSTR-8

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11 May

☑ Monthly | GSTR-1

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13 May

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GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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20 May

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25 May

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28 May

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