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SHEULI REBBER ESTATE vs. THE UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
Somik Deb
Pranabindu Chakraborty
Res. Counsel
Bidyut Majumder
Paramartha Datta

Petitioner / Applicant

SHEULI REBBER ESTATE
Respondent THE UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Mar 20, 2024
Order No.

WP(C) No.227 of 2024

Citation

2024(3) TAXREPLY 9250
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ORDER

ORDER Heard Mr. Somik Deb, learned senior counsel for the petitioner and Mr. Paramartha Datta, learned counsel for the respondent-CGST. 2. Petitioner has a Registration No. GSTIN 16ABOFS6236K1ZM under the CGST Act, 2017 for trading rubber products. On account of a mismatch between GSTR-2A and GSTR-3B submitted by the petitioner for the period 01.09.2023 till 13.09.2023, he has been served with a notice on 26.02.2024 [Annexure-5] to pay/reverse the ineligible ITC under Section 74 of CGST Act, 2017 [Act of 2017, for short] that he has availed along with applicable interest and penalty on or before 05.03.2024 failing which action would be taken against him as per provisions of law. 3. Petitioner in so many paragraphs of the writ petition has contended that the statement showing invoice numbers with relevant details of invoice value, taxable value, CGST, SGST paid and filing date and period of GSTR-1/5 pertaining to these transactions with respondent No. 4 are annexed as Ann....

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