Shri Basudeb Chakraborty vs. Union Of INDIA And Others.
Held
The High Court held that the issue raised in these writ petitions is covered by a previous order dated 27.01.2026 passed in Sri Satyajit Saha v. Union of India & others (WP(C) No.71/2024). Consequently, for similar reasons, these writ petitions are also disposed of in terms of the aforementioned order. The Court granted liberty to the petitioners to approach the GST Appellate Tribunal, Agartala Bench, which is stated to be functional from 21.01.2026. This implies the High Court is directing the petitioners to the statutory appellate forum rather than deciding the merits of their case. Any pending applications in these petitions are also disposed of.
Facts
These two writ petitions, WP(C) No.76 of 2025 and WP(C) No.78 of 2025, were filed before the High Court of Tripura. The petitioners, Shri Mantosh Deb and Shri Basudeb Chakraborty, are proprietors of businesses challenging actions taken by GST authorities. The specific orders or actions under challenge and the tax periods are not detailed in the provided judgment excerpt. The procedural history indicates that these petitions were heard by the High Court. The respondents include various state and central GST authorities, as well as private entities in WP(C) No.190 of 2025.
Key Issues
1. Whether the High Court has jurisdiction to entertain these writ petitions concerning GST matters, given the establishment of the GST Appellate Tribunal? Petitioner's Contention: The petitioners, through their counsel, presented their case before the High Court. The specific arguments and legal provisions relied upon by the petitioners are not detailed in the judgment excerpt. Respondent's Contention: The respondents, represented by the State's Senior Government Advocate and Deputy SGI, were also heard. The judgment does not explicitly state their arguments but implies they were present and heard. The core of the respondents' likely position would be that the GST Appellate Tribunal is the appropriate forum for these disputes.
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
HIGH COURT OF TRIPURA AGARTALA
WP(C) No.76 of 2025 WP(C) No.78 of 2025
Shri Mantosh Deb, S/o- Lt. Nripendra Kumar Deb, Proprietor of M/s Mantosh Deb, Residence of Salema, Kamalpur, Dhalai District, Tripura-799278 .........Petitioner(s); Versus
The State of Tripura represented by its Secretary, Department of Finance, Govt. of Tripura, Khadya Bhavan, 3rd Floor, P.N. Complex, Gurkhabasti, Agartala, Tripura (West)-799006
Commissioner of Taxes and Excise, Commissionerate of Taxes and Excise, Khadya Bhavan, 3rd Floor, P.N. Complex, Gurkhabasti, Agartala, Tripura (West)-799006
Additional Commissioner of State Tax, Commissionerate of Taxes and Excise, Khadya Bhavan, 3rd Floor, P.N. Complex, Gurkhbasti, Agartala, Tripura (West)-799006
Sales Tax Officer Class II (Superintendent of State Taxes), Ambassa, Dhalai District, Tripura-799289 .........Respondent(s) For Petitioner(s) : Mr. Bibhal Nandi Majumder, Sr. Advocate,
Mr. Samrat Sarkar, Advocate.
For Respondent(s) : Mr. P. Gautam, Sr. G.A.
WP(C) No.190 of 2025
Shri Basudeb Chakraborty, Proprietor of M/s Shriram Communications, T.G. Road, Ker Chowmuhani, Agartal
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