https://www.taxtmi.com/caselaws?id=782326 HC quashed tax and penalty proceedings initiated against a transporter under s.77 of the Tripura Value Added Tax Act, 2004 for alleged deliveries without valid permits between 2013-2018. It held that, although the Act prescribes no limitation period for issuing show cause notices, such power must be exercised within a reasonable time. Relying on SC precedent requiring timely initiation of penalty proceedings, HC found that issuing notices in 2023, only after the transporter sought refund of security deposit, was arbitrary, mala fide, without jurisdiction, and violative of Arts.14 and 265. The impugned notices and orders were set aside and the petition allowed. en-us Tue, 25 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782326 HC quashed tax and penalty proceedings initiated against a transporter under s.77 of the Tripura Value Added Tax Act, 2004 for alleged deliveries without valid permits between 2013-2018. It held that, although the Act prescribes no limitation period for issuing show cause notices, such power must be exercised within a reasonable time. Relying on SC precedent requiring timely initiation of penalty proceedings, HC found that issuing notices in 2023, only after the transporter sought refund of security deposit, was arbitrary, mala fide, without jurisdiction, and violative of Arts.14 and 265. The impugned notices and orders were set aside and the petition allowed. Case-Laws VAT / Sales Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782326