Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

TUTAN SAHA, HARADHAN SAHA, DILIP MAJUMDER, GOUR GOBINDA SAHA vs. THE UNION OF INDIA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S. G. CHATTOPADHYAY
Pet. Counsel
N. Chowdhury
Biplabendu Roy
Res. Counsel
D. Bhattacharjee
K. De
S. Saha

Petitioner / Applicant

TUTAN SAHA, HARADHAN SAHA, DILIP MAJUMDER, GOUR GOBINDA SAHA
Respondent THE UNION OF INDIA AND OTHERS
Court Tripura High Court
State

Tripura

Date Sep 20, 2021
Order No.

W.P (C) No. 380 to 387 of 2021

Citation

2021(9) TAXREPLY 4698
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

These petitions arise in common background. They have been heard together and would be disposed of by this common order. Since on all material aspects facts are similar, we may refer to those arising in W.P(C) No.380 of 2021. [2] The petitioner has challenged an order dated 24.11.2020 passed by the Additional Commissioner of State Tax, Government of Tripura by which the petitioner’s appeal against an order of assessment was dismissed on the ground of delay. The record would show that the order of assessment was passed by the Superintendent of State Taxes on 03.06.2020. The petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation. [3] Section 107 of the Tripura State Goods and Service Tax Act, 2017 (TSGST Act, 2017 for short) pertains to appeal to appellate authority. Sub Section (1) of Section 107 permits an aggrieved person by an order passed under the Act by the adjudicating authority to prefer appeal before the appellate authority within thre....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
13
May
S
M
T
W
T
F
S
13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).