SIMA DAS Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has prayed for the following reliefs:

(2.) Assailing the principal order of assessment dtd. 1/7/2013 passed by the Superintendent of Taxes, Government of Tripura Charge-VII, Agartala, Mr. A Pal, learned counsel appearing for the petitioner argues that the order passed is in violation of the principles of natural justice.

(3.) Well, before this Court, we are concerned with the order dtd. 20/12/2013 passed by the appellate authority, i.e. the Assistant Commissioner of Taxes, in the appeal preferred by the petitioner. We notice that the appeal stands rejected on account of non-compliance of the provisions of Rule 23(2) of the TVAT Rules, 2005.