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TRIPURESHWARI UDYOG vs. UNION OF INDIA
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
Amit Goyal
Kousik Roy
Res. Counsel
Bidyut Majumder
Soumya Chaudhury

Petitioner / Applicant

TRIPURESHWARI UDYOG

Respondent UNION OF INDIA
Court Tripura High Court
State

Tripura

Date Aug 28, 2024
Order No.

WP(C) No. 554/2024

Citation

2024(8) TAXREPLY 10667
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ORDER

ORDER PER Heard Mr. Amit Goyal, learned counsel for the petitioner, appearing virtually assisted by Mr. Kousik Roy, learned counsel appearing physically. 2. The writ petition is directed against the order in original dated 12.07.2024 passed by the Assistant Commissioner (Adjudicating Officer), CGST, Tripura-II Division under Section 73 (1) proviso read with Sections 75 and 77 of the Finance Act, 1994 as amended imposing a tax liability of Rs. 40,90,215/- coupled with interest of the equivalent amount thereupon and a penalty of Rs. 10,000/- for not obtaining service tax registration as required under Section 69 of the Finance Act. The impugned order is passed on remand by the appellate authority vide order dated 09.12.2022 (Annexure-V). 3. Learned counsel for the petitioner submits that apart from taking the preliminary objection to the show cause notice on grounds of limitation as according to the petitioner, there was no suppression or fraud practised by him, petitioner....

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