Shekhar Chandra Podder Vs Union of India (Tripura High Court)
Date: June 29, 2026
Subject Matter
GST Show Cause Notice and Order Set Aside for Time Barred Period and Parallel Proceedings
Summary
The High Court allowed the petition, partially setting aside a Demand-cum-Show Cause Notice and entirely setting aside the consequent Order-in-Original. The court found that the authorities lacked jurisdiction for show cause notices issued beyond the…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT Heard Mr. Bibhal Nandi Majumder, learned Senior Counsel assisted by Mr. Samrat Sarkar, learned counsel for the petitioner, Mr. Ratan Datta, learned counsel for respondent No.6, Mr. Bidyut Majumder, learned Deputy SGI for respondents No.1, 2, 5, 8 & 9 and Mr. P. Gautam, learned Senior Government Advocate for respondents No.4 & 7. 2. Peru…