2023 (1) TMI 686

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....STICE ARINDAM LODH For the Petitioner(s) : Mr. S.M. Chakraborty, Sr. Advocate, Mrs. P. Chakraborty, Advocate. For the Respondent(s) : Mr. K. De, Addl. G.A. JUDGMENT & ORDER (ORAL) Heard Mr. S.M. Chakraborty, learned senior counsel assisted by Mrs. P. Chakraborty appearing for the petitioner. Also heard Mr. K. De, learned Additional Government Advocate appearing for the respondents-State. 2. T....

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.... said respondents to accept the audited accounts of the petitioner as valid, correct and conclusive. iv) In the interim pass order staying all the operations of the impugned order of assessment dated 29.10.2019 (Annexure-1) till disposal of the Revision petition." 4. Brief facts of the case is that the petitioner is a registered dealer under the TVAT Act, 2004. Respondent No.3, the Superintende....

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.... setting aside the impugned order of assessment dated 29.10.2019 and also the order of the Revisional authority dated 12.02.2021. Hence, this case. 5. Mr. S.M. Chakraborty, learned senior counsel appearing on behalf of the petitioner, contends that the Revisional authority, i.e. the Commissioner of Taxes, Government of Tripura (respondent No.2 herein) without appreciating the documents on record ....

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....e more vigilant while passing the order and as such, it would be appropriate to remand the matter back for fresh consideration. 7. Accordingly, the present revision petition is allowed and the impugned order dated 12.02.2021 passed by the Revisional authority, i.e. Commissioner of Taxes, Government of Tripura, in Revision Case No.01/CH-VIII/2020 is hereby set aside and the same is remanded back t....