TMI Blog2023 (9) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in view of non-passing of the order of assessment orders for the assessment years 2010-11 to 2015-16, within the provisions of Section 29 of the Tripura Value Added Tax Act, 2004 - HELD THAT:- The impugned order dated 31-8-2021 is hereby set aside. The case for the assessment year of 2010-11 to 2015-16 under the Tripura Value Added Tax Act, 2004 is remanded back to the Respondent No. 3 for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petron Private Limited v. State of Tripura and Others], W.P. (C) No. 157 of 2022 [KSS Petron Private Limited v. State of Tripura and Others], W.P. (C) No. 158 of 2022 [KSS Petron Private Limited v. State of Tripura and Others], W.P. (C) No. 159 of 2022 [KSS Petron Private Limited v. State of Tripura and Others] and W.P. (C) No. 160 of 2022 [KSS Petron Private Limited v. State of Tripura and Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rajasthan, reported in (1993) 1 SCC 364 = [1993] 66 Taxman 229 (SC), for determining the value of taxable goods. 4. The petitioner thereafter filed its returns of the turnover for the Assessment year of 2010-11 to 2015-16 whereby the petitioner declared refundable amount due to the petitioner. However, the respondents did not pass any order of assessment for the said years. The petitioner, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Added Tax Act, 2004. 5. Ms. N. Hawelia, Learned Counsel appearing for the petitioner have contended that when admittedly huge amount of tax is lying in excess for the assessment year of 2010-11 to 2015-16 as excess tax paid to the Government, the order under Sections 29 and 43 can be passed by the Respondent Authorities. 6. In view of the facts and circumstances of the case as well as the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
