ABUL HASHEM Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Mr. Biplabedu Roy, learned counsel appearing for the petitioner and also heard Mr. Asish Nandi, learned counsel appearing for the State-respondents.

(2.) Challenge has been made in the present petition to an order passed by the Tribunal under Sec. 71 of the Tripura Value Added Tax Act, 2004 (TVAT Act, 2004 for short). It appears that the petitioner had moved an appeal under Sec. 71 of the TVAT Act and against an order passed by the Revisional Authority dtd. 21/6/2018 and against order passed under Sec. 31(1) of the TVAT Act by the assessing officer. On perusal of the impugned judgment of the Tribunal, it appears that the Tribunal has partly allowed the appeal inasmuch as set aside the levy of penalty under Sec. 25(4) of the TVAT Act and thereafter found no further reason to interfere with the order of the Revisional Authority.

(3.) It would be pertinent to note herein that the Revisional Authority i.e. the Commissioner of Taxes had set aside the order of assessment and had directed the Superintendent of Taxes, Charge-Bishalgarh (Assessing Authority) to make re-assessment after careful examination of the dealer's books of accounts along with DTR on which the question arise by the dealer.