M/S. Sneha Agency And Varieties vs. The State Of Tripura And Ors
Facts
The petitioner, M/s Sneha Agency and Varieties, filed a writ petition before the High Court of Tripura challenging an illegal demand. The petitioner contended that they had already paid the due tax on 19.11.2021 in GSTR-3B. The petition sought a Writ of Certiorari to quash the final order dated 01.06.2022 passed by respondent No.4, a Writ Mandamus to release the petitioner's bank accounts under Section 159 of the GST Rules, and another Writ Mandamus to release Rs. 2,29,155/- debited from the petitioner's Input Tax Credit (ITC) ledger. The adjudication order under Section 73 of the TSGST Act and the appellate order under Section 107(1) of the CGST Act, 2017 were not challenged.
Held
The Court did not decide on the merits of the case. The petitioner's learned senior counsel sought permission to withdraw the instant petition with liberty to file a fresh petition with adequate pleadings and proper relief. The learned additional Government Advocate for the respondent-State did not object to this prayer. Consequently, the Court dismissed the petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No specific findings were made on the issues of illegal demand, release of bank accounts, or release of debited ITC amount. The adjudication order under Section 73 of the TSGST Act and the appellate order under Section 107(1) of the CGST Act, 2017 were noted as not having been challenged.
Key Issues
1. Whether a Writ of Certiorari should be issued to cancel/quash/set aside the illegal demand of respondent No.4, dated 01.06.2022, given that the petitioner claims to have already paid the due tax on 19.11.2021 in GSTR-3B. (Petitioner's contention: The demand is illegal as tax was already paid). 2. Whether a Writ Mandamus should be issued directing the respondents to immediately release the bank accounts of the petitioner under Section 159 of the GST Rules. (Petitioner's contention: Bank accounts should be released). 3. Whether a Writ Mandamus should be issued directing the State-respondent to release the amount of Rs. 2,29,155/- debited from the petitioner's ITC credit ledger in the course of recovery proceedings and pre-deposit for appeal. (Petitioner's contention: The debited amount should be released). The revenue or State did not record any specific arguments as the petition was withdrawn.
Sections Cited
Section 73, Section 107(1), Section 159
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA AGARTALA
WP(C) No.334 of 2023
M/S Sneha Agency and Varieties ......... Petitioner(s) V E R S U S
The State of Tripura and Others
...... Respondent(s)
For Petitioner(s) : Mr. B.N. Majumder, Sr. Advocate, Mr. B. Paul, Advocate, Mr. Goutam Saha, Advocate.
For Respondent(s) : Mr. K. De, Addl. GA.
HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON’BLE MR. JUSTICE ARINDAM LODH
_O_R_D_E_R_
30/05/2023
The instant petition has been preferred with the following prayers: “(i) Issue Rule Nisi; (ii) Issue Rule calling upon the respondents or each one of them to show cause as to why a Writ of Certiorari cancelling/ quashing/ setting aside the illegal demand of the respondent No.4, through final order dated 01.06.2022, since the petitioner has already paid the due tax on 19.11.2021 in GSTR-3B, sh
The judgment continues below.
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