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TEJASWITA MOTORS vs. THE STATE OF TRIPURA & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
B.n. Majumder
B. Paul
Sujit Chandra Sen
Res. Counsel
Karnajit De

Petitioner / Applicant

TEJASWITA MOTORS
Respondent THE STATE OF TRIPURA & OTHERS
Court Tripura High Court
State

Tripura

Date May 1, 2023
Order No.

WP(C) No. 269/2023

Citation

2023(5) TAXREPLY 7339
Original Order
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ORDER

ORDER Heard Mr. B.N. Majumder, learned senior counsel assisted by Mr. B. Paul, learned counsel for the petitioner and Mr. Karnajit De, learned Addl. Government Advocate for the respondents-State. 2. By the impugned show-cause notice dated 21.02.2023 bearing reference No.ZA160223001550C (Annexure-3), the GST registration of the petitioner has been suspended by respondent No.3, the Superintendent of Taxes, Sales Tax Officer Class II, Ambassa Headquarter, Dhalai. 3. Mr. B.N. Majumder, learned senior counsel appearing for the petitioner, submits that petitioner is a regular taxpayer under the GST regime having registration under the State Goods and Services Tax Act (SGST Act, for short) and Central Goods and Services Tax Act (CGST Act, for short) both bearing No.16AULPD6158M2Z6. He has been filing returns periodically and annually i.e. GSTR-1, GSTR2A/2B, GSTR-9 and 9C etc. and also GSTR-3B. He has been paying tax within due time. There is no reliable finding by the responden....

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