M/S. Capital Roadways vs. The State Of Tripura And Anr
Held
The Court did not express any opinion on the merits of the case. Instead, it deemed it proper to direct the respondent No. 3, the competent officer under the TVAT Act, to take a decision on the petitioner's application for the refund of the security deposit of Rs. 10 lakhs. This decision is to be made in accordance with the law and within a reasonable time, preferably within 12 weeks from the date of receipt of a copy of the order. The Court found that the initial entertainment of the refund application should be at the level of the competent officer under the TVAT Act.
Facts
The petitioner, M/s. Capital Roadways, a proprietor registered under the Tripura Value Added Tax (TVAT) Act, applied for a refund of a statutory security deposit of Rs. 10,00,000/-. This deposit was made as per Section 19 of the TVAT Act and Rule 12 of the TVAT Rules. The petitioner argued that with the advent of the Goods and Services Tax (GST) Act, they are no longer required to be registered under the old regime. They stated that they have filed regular returns, paid taxes, and fulfilled all statutory obligations under the TVAT Act, with no outstanding dues or pending disputes. The petitioner submitted a representation and Form No. XXXIII to the Superintendent of Taxes (Respondent No. 3) for the refund, but received no response, compelling them to approach the High Court.
Key Issues
1. Whether the petitioner is entitled to a refund of the statutory security deposit of Rs. 10,00,000/- made under the TVAT Act, considering the transition to the GST regime? Petitioner's Contention: The petitioner contends that since they are no longer required to be registered under the TVAT Act due to the GST regime and have no outstanding dues or disputes, they are entitled to the refund of the security deposit. They have fulfilled all their obligations under the TVAT Act. Revenue's Contention: The learned Advocate General for the respondents-State submitted that while instructions had not been received, the matter could be disposed of by directing the competent officer to decide the refund application in accordance with law, provided it was made in the prescribed format.
Sections Cited
Section 19, Rule 12
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA AGARTALA
WP(C) No.804/2024
M/S. Capital Roadways, Represented by its proprietor Sri Babul Kumar Deb, S/O. Lt. Rabindra Kumar Deb, Milanchakra, Badharghat, P.O.-Siddhi Ashram, Agartala, District:-West Tripura. ……… Petitioner(s). V E R S U S
The State of Tripura, Represented by Secretary, Finance Department, Government of Tripura, New Capital Complex, Kunjaban, Agartala, District:- West Tripura.
Commissioner of Taxes, Government of Tripura, P.N. Complex, Gurkhabasti, P.O.-Agartala, District:-West Tripura.
Superintendent of Taxes, Charge-V, Kar Bhavan, Agartala, District:-West Tripura. ………Respondent(s).
For Petitioner(s)
: Mr. B. Paul, Advocate.
For Respondent(s)
: Mr. S.M. Chakraborty, Advocate General,
Mr. Kohinoor N Bhattacharyya, G.A.,
Ms. P. Chakraborty, Advocate.
HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON’BLE MR. JUSTICE BISWAJIT PALIT
Order
09/01/2025
Heard Mr. B. Paul, learned counsel for the petitioner and Mr. S.M. Chakraborty, learned Advocate General assisted by Mr. Kohinoor N Bhattacharyya, learned Gover
The judgment continues below.
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