GPT- RDS (JV), BADHARGHAT Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has prayed for the following reliefs :

(2.) The short point which arises for consideration in the present petition is as to whether the petitioner had submitted returns on the basis of self assessment as per the prescribed form under Section 29 of the Tripura Value Added Tax Act, 2004 or not. As per Rules framed thereunder (Rule-18), the return is to be filled on the basis of self assessment or otherwise in a prescribed form (Form X).

(3.) The petitioner alleges to have deposited/paid the money in excess of what was due and payable under the said Act and is only seeking refund thereof.