Saju Debnath vs. The State Of Tripura And 2 Ors.

WP(C)/1240/2018HC TripuraGSTCNR TRHC01002536201806 July 2021Bench: HON'BLE MR. JUSTICE S.G. CHATTOPADHYAY,HONBLE THE CHIEF JUSTICE AKIL KURESHI2 pages

AI SummaryRemanded

Held

The Court held that the writ petition should not be entertained directly as statutory alternative remedies of appeal and revision are available against the order of assessment. The Court reasoned that the petitioner had not availed these remedies. Therefore, the petitioner was relegated to pursue the statutory remedies. The Court granted liberty to the petitioner to file an appeal or revision by 10th August, 2021, and directed that such filing shall be entertained on merits without reference to limitation. Since the petitioner had already deposited the entire amount of tax with penalty for the release of the vehicle and goods, there would be no requirement for any pre-deposit for filing the appeal or revision. No specific issue regarding the merits of the tax demand or penalty was decided.

Facts

The petitioner, Sri Saju Debnath, purchased dry Tendu leaves from Odisha Forest Development Corporation on 19.07.2018 and 27.08.2018. While transporting these goods into Tripura, GST authorities intercepted the vehicle and goods because the driver lacked E-Way bills. The petitioner argued that tax was already paid at purchase and only a minor penalty should apply for the technical defect of missing E-Way bills. However, the competent authority issued a show cause notice and subsequently demanded the full tax along with a penalty. This order of assessment, dated 06.11.2018, is what the petitioner challenged in the present writ petition. The petitioner had deposited the entire tax and penalty for the release of the vehicle and goods.

Key Issues

1. Whether the High Court should entertain a writ petition when statutory alternative remedies of appeal and revision are available against the order of assessment dated 06.11.2018. Petitioner's contention: The petitioner argued that the demand of full tax with penalty for a technical defect of not carrying E-Way bills, when tax was already paid at the time of purchase, was unjust. The petitioner sought relief from the High Court directly. Respondent's contention: The respondents, represented by the State of Tripura and others, did not explicitly record any arguments in the judgment. However, the Court's decision implies that the existence of alternative remedies was a key consideration.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 HIGH COURT OF TRIPURA AGARTALA W.P. (C) No.1240/2018 Sri Saju Debnath ..…Petitioner(s) Versus The State of Tripura and others ..…Respondent(s) For Petitioner(s) : Mr. T.K. Debbarma, Advocate. Mr. Samar Das, Advocate. For Respondent(s) : Mr. A. Nandi, Advocate. HON’BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON’BLE MR. JUSTICE S.G. CHATTOPADHYAY

06/07/2021. (Akil Kureshi, CJ).

Case of the petitioner is that the petitioner had purchased dry Tendu leaves from the Odisha Forest Development Corporation on 19.07.2018 and 27.08.2018. These goods were being brought within the State. The GST authorities intercepted the transport vehicle and the goods on the ground that the driver of the truck

The judgment continues below.

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Reproduced from the public record of the Tripura High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.