2023 (3) TMI 825

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....onal GA JUDGMENT & ORDER (ORAL) (T. AMARNATH GOUD, ACJ) Heard Mr. Ashok Saraf, learned senior counsel assisted by Mr. P. Baruah, learned counsel and Mr. Kousik Roy, learned counsel appearing for the petitioner as well as Mr. K. Dey, learned Additional GA, appearing on behalf of the respondents. 2. By means of filing this writ petition, the petitioner has challenged the "authorization for inspection and search" dated 25.06.2021 issued by the Additional Commissioner of State Taxes, Tripura, respondent no. 5, herein as well as subsequent order of seizure and order of prohibition, dated 25.06.2221 issued by the Superintendent of State Taxes, Agartala, Enforcement Wing-I, Agartala, respondent no. 4 herein, and also challenged the "in....

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....which the State would receive its share or revenue. Learned senior counsel has also argued that there cannot be double taxation. Learned senior counsel has further submitted that seizing of the vehicles of the petitioner and directing him to may payment of Rs. 1,28,37,517/- alongwith interest and penalty is wholly illegal and without jurisdiction. Lastly, learned senior counsel has urged this court to set-aside the memo dated 25.06.2021 (Annexure V and VI to this writ petition), and also to set-aside the notice dated 25.08.2021 (Annexure XIII to this writ petition). 5. Learned Additional GA has submitted that the memo dated 25.06.2021 and the notice dated 25.08.2021 passed by the respondents no. 5 and 4 respectively, are not illegal and ....

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....m Bagan, Khayerpur, West Tripura, Pin. 799008 Sub: Case Proceeding Reference No. F.12/TAX/ST/GSTIN-16AAWCS7754G1ZM/ AGT/ ENFW/ 468, Dated 06-08-2021- Intimation of liability under Section 74(5)-reg. Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under Section 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information as is given below: Act Period Tax       CGST Act 2018-19 Rs. 10,14,120.67         2019-20 Rs. 43,13,870.57         2020-21 Rs. 9,48,577.34         2021-22 ....

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....hich the petitioner prays to quash in this writ petition. Moreover, the proceeding initiated by the respondent no. 4 against the petitioner is pending and without any outcome of the proceeding, the petitioner had approached this court. 9. In view of the above submission and the records in its entirety, this court feels that the present writ petition which is filed by the petitioner is at the pre-mature stage, and accordingly, the same is dismissed giving liberty to the petitioner to approach the appropriate forum. The petitioner has expressed that the petitioner has already paid the taxes, and he is not liable to pay any further tax and with regard to the consideration, the tax authorities have not considered in its entirety. In this reg....