Shri Mantosh Deb v. The State of Tripura and ors
Court: High Court of Tripura
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE BISWAJIT PALIT
Judgment date:
Case summary
High Court of Tripura judgment dated 2026-02-11. Shri Mantosh Deb v. The State of Tripura and ors. Read the judgment and case details on LawSphereX.
Judgment text
HIGH COURT OF TRIPURA AGARTALA WP(C) No. 76 of 2025 WP(C) No. 78 of 2025 Shri Mantosh Deb, S/o- Lt. Nripendra Kumar Deb, Proprietor of M/s Mantosh Deb, Residence of Salema, Kamalpur, Dhalai District, Tripura-799278 ......... Petitioner(s); Versus 1. The State of Tripura represented by its Secretary, Department of Finance, rd Govt. of Tripura, Khadya Bhavan, 3 Floor, P. N. Complex, Gurkhabasti, Agartala, Tripura (West)-799006 2. Commissioner of Taxes and Excise, Commissionerate of Taxes and Excise, rd Khadya Bhavan, 3 Floor, P. N. Complex, Gurkhabasti, Agartala, Tripura (West)-799006 3. Additional Commissioner of State Tax, Commissionerate of Taxes and rd Excise, Khadya Bhavan, 3 Floor, P. N. Complex, Gurkhbasti, Agartala, Tripura (West)-799006 4. Sales Tax Officer Class II (Superintendent of State Taxes), Ambassa, Dhalai District, Tripura-799289 ......... Respondent(s) For Petitioner(s) : Mr. Bibhal Nandi Majumder, Sr. Advocate, Mr. Samrat Sarkar, Advocate. For Respondent(s) : Mr. P.
Gautam, Sr. G. A. WP(C) No. 190 of 2025 Shri Basudeb Chakraborty, Proprietor of M/s Shriram Communications, T. G. Road, Ker Chowmuhani, Agartala, P. S. West Agartala, District- West Tripura, 799002 ......... Petitioner(s); Versus 1. Union of India represented by the Secretary, Department of Central Excise and Customs, New Delhi – 1 2. The Additional Commissioner of Appeals, Office of the Commissioner of rd Appeals, Central Goods and Service tax, 3 Floor, GST Bhawan, Kedar Road, Mach Khowar, Guwahati, Assam- 781001 3. The Superintendent, Agartala-II Range, Central Goods and Service Tax, nd Jackson Gate, 2 Floor, Lenin Sarani, Agartala, West Tripura-799001 4. Vodafone Mobile Services Ltd. , previously known as Vodafone Spacetel Limited and again renamed as Vodafone Idea Ltd. NER007 near Nazarat Hospital, R. Bhootnath Road, Latimukhrah, Shillong, Meghalaya-793003 ......... Respondent(s) 5. Shri Bipradas Chakraborty, Proprietor of M/s Sreeram Distributor, Ramnagar Road No. 1, Agartala, P.
S West Agartala, District West Tripura. ......... Pro-forma Respondent(s) For Petitioner(s) : Mr. Bibhal Nandi Majumder, Sr. Advocate, Mr. Samrat Sarkar, Advocate. For Respondent(s) : Mr. Bidyut Majumder, Deputy SGI, Mr. B. Roy, Advocate, Mr. Monoswee Dey, Advocate. HON’BLE THE CHIEF JUSTICE MR. M. S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT Order 11/02/2026 Heard both sides. 2 . The issue raised in these Writ Petitions, is covered by the order 1 dt. 27. 01. 2026 passed in Sri Satyajit Saha v. Union of India & others . 3. For reasons alike, these Writ Petitions are also disposed of in terms of the order passed in Sri Satyajit Saha (supra), and liberty is granted to the petitioners to approach the GST Appellate Tribunal, Agartala Bench, which is said to be functional from 21. 01. 2026. 4. Pending application(s), if any, shall also stand disposed of. (BISWAJIT PALIT, J) (M. S. RAMACHANDRA RAO, CJ) Pijush/ Digitally signed by PIJUSH KANTI NAG PIJUSH KANTI NAG Date: 2026. 02.
11 15:46:25 +05'30' WP(C) No. 71/2024
Source: Supreme Court eSCR. Dataset: Dattam Labs, CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.