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TIRTHAMOYEE ALUMINIUM PRODUCTS vs. STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S. G. CHATTOPADHYAY

Pet. Counsel

T. D. Majumder

Res. Counsel

A. Nandi

Biswanath Majumder

Paramartha Datta

Petitioner / Applicant	TIRTHAMOYEE ALUMINIUM PRODUCTS
Respondent	STATE OF TRIPURA AND OTHERS
Court	Tripura High Court
State	Tripura
Date	Mar 9, 2021
Order No.	W. P ( C ) No. 1108/2018
Citation	2021(3) TAXREPLY 3960
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Summarize this case by TaxGPT in

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ORDER
Petitioner has challenged an order dated 5th November, 2018 passed by the Inspector of State Tax demanding Central Goods and Service Tax (CGST, for short) of ₹ 1,48,425/- each and a similar sum under State Goods and Service Tax (SGST, for short) with penalties of ₹ 4,12,291/- under CGST and SGST Act, 2017. [2] Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of manufacturing aluminium utensils and its unit is located at Agartala. The petitioner purchased certain aluminium products from Hindalco Industries Ltd. which is a Government of India company for a sum of ₹ 19,46,014/- and would be supplied from Kolkata to be transported to Agartala by road. Invoice was generated by the Hindalco on 25.10.2018 which showed that the goods would be transported from Howrah west, Kolkata and would be delivered at the petitioner’s unit at A.D Nagar Industrial Estate, Agartala. Hindalco also issued a Test Certificate and Packing Slip of ....