M/S. Sneha Agency and Varieties v. The State of Tripura and Ors

ORDER

24.01.2024

The instant writ petition was preferred for the following reliefs:

(i) "Issue RULE NISI;

(ii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned ASMT-10, Reference No.ZD161121000311I dated 24.11.2021.

(iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned DRC-01A Reference No.ZD160122000012L dated 01.01.2022.

(iv) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned Show Cause Notice under section-73 Reference No.ZD60222000160G dated 09.02.2022 along with Summary of Show cause Notice in GST DRC-01, dated 09-02-2022.

(v) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned Order under section 73 Reference No.ZD1606220000270 and DRC 07, both dated 01/06/2022.

(vi) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned Order Reference Appeal No. 06/Ch-BLG/2023, dated 25.04.2023 passed by the Appellate Authority.

(vii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, mandating/directing/commanding the Respondent authorities to immediately de-freeze/restore the Bank accounts of the Petitioner.

(viii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, mandating/directing/commanding the Respondent authorities to refund the amount of ₹2,68,295, recovered pursuant to the demand made by the Respondent No.4, most illegally.

(ix) In case the Respondents show causes or not, this Hon'ble Court be kind enough to make the Rules in terms of the above absolute.

(x) Pending disposal, this Hon'ble Court be kind enough to direct the Respondents to immediately de-freeze/restore the Bank accounts of the Petitioner, as an interim measure.

(xi) Issue any other appropriate writ/writs, direction/directions order/orders as the petitioner may be entitled under the facts and circumstance of the case."

However, learned counsel for the petitioner on instruction seeks permission to withdraw the writ petition in order to avail the remedy of appeal as provided in terms of the notification dated 4th November, 2023 issued by the Government of Tripura, Finance Department (Taxes & Excise) whereby the State of Tripura has provided an opportunity to prefer an appeal even after rejection of the appeal on grounds of limitation subject to the conditions laid down therein. The extracts of the notification dated 04.11.2023 is reproduced hereunder: "Part—I—Orders and Notification by the Government of Tripura The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE)

1-11(91)TAX/GST/2023(Part-III)

Dated, Agartala the 4th November, 2023. NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases:

¶2The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below.

¶3No appeal shall be filed under this notification, unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.

¶4No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority

(or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an under sub-section (1) of Section 107 of the said Act.

¶5No appeal under this notification shall be admissible in respect of a demand not involving tax.

¶6The provisions of Chapter XIII of the Tripura State Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. By Order of the Governor, Signed by Rakhi Biswas Date: 04-11-2023 16:46:59 Reason: Approved (Rakhi Biswas, TCS-SSG) Ex-Officio Additional Secretary Finance Department Government of Tripura"

Learned counsel for the State does not object. However, he submits that the conditions stipulated in the notification dated 4th November, 2023 should be complied with since the appeal was dismissed on grounds of limitation under Section 107(4) of the SGST Act.

Be that as it may, the instant writ petition is dismissed as withdrawn with a liberty as aforesaid.

Petitioner may file the appeal within the cut-off date of 31st January, 2024 after complying the conditions as stipulated in the notification dated 4th November, 2023. In the event such an appeal is filed after necessary compliance of conditions as aforesaid, the appellate authority shall take endeavour to decide the appeal in accordance with in an expeditious manner.

The instant writ petition is disposed of.

(ARINDAM LODH),J (APARESH KUMAR SINGH),CJ

SANJAY GHOSH Date: 2024.01.25 02:49:19 +05'30'

HIGH COURT OF TRIPURA AGARTALA WP(C) 363 OF 2023 M/S Sneha Agency & Varieties Vrs. The State of Tripura & Ors. For the petitioner (s) : Mr. B. Paul, Advocate. For the respondent (s) : Mr. K. De, Addl. G.A. HON'BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON'BLE MR.JUSTICE ARINDAM LODH