M/S. Ss Rubber Traders vs. The State Of Tripura And Ors.
Facts
The petitioner, M/s. SS Rubber Traders, represented by its Proprietor, Sri Sukhdev Singh, filed a Writ Petition (Civil) No. 73 of 2024 before the High Court of Tripura. The respondents were the State of Tripura, the Commissioner of Taxes (CGST Act), and the Superintendent of State Taxes (SGST Act). The petitioner sought to withdraw the writ petition. The counsel for the petitioner requested permission to withdraw the petition with the liberty to pursue the remedy available under Section 107(1) of the CGST Act and SGST Act, 2017 before the appropriate authority.
Held
The Court granted the liberty sought by the petitioner. The Writ Petition was disposed of as withdrawn. The petitioner is permitted to avail the remedy available under Section 107(1) of the CGST Act and SGST Act, 2017 before the appropriate appellate authority. No specific findings were made on the merits of the case as the petition was withdrawn. Any pending applications related to the writ petition were also disposed of.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the Writ Petition to avail the remedy under Section 107(1) of the CGST Act and SGST Act, 2017? Petitioner's Argument: The petitioner sought to withdraw the writ petition and requested liberty to pursue the appellate remedy under Section 107(1) of the CGST Act and SGST Act, 2017 before the appropriate authority. The judgment does not record any specific arguments from the revenue or state respondents regarding this request.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA _A_G_A_R_T_A_L_A_
WP(C) No.73 of 2024
M/S. SS Rubber Traders, Represented by its Proprietor. Sri Sukhdev Singh, S/o Gurucharan Singh Khayerpur, Das tilla, East Champamura Junior Basic School, Bye Pass Road, Dist. West Tripura, Pin No. 799008 ..........Petitioner(s) Versus
The State of Tripura,Represented by Secretary, Department of Finance New Secretariat Complex, P.O. Kunjaban, Agartala, District. West Tripura
The Commissioner of Taxes, Central Goods and Services Tax Act, P.N. Complex, P.O. Kunjaban, District. West Tripura
Superintendent of State Taxes, Charge VIII, Under the State Goods and Services Tax Act, Govt. of Tripura, Palace Compound, P.O. Agartala, District, West Tripura. ..........Respondent(s) For Petitioner(s) : Mr. B.N Majumder,Sr. Advocate., Mr. Bikash Paul, Advocate, Mr. S Sarkar, Advocate. For Respondent(s) : Mr. P Gautam, Sr. Advocate.
HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT =O=R=D=E=R= 23/02/2026
Counsel for the petitioner seeks to withdraw the Writ Petition with liberty to avail the remedy available under Sect
The judgment continues below.
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