Tripura HC: Orders insisting demand of GST for different assessment years by issuance of SCN for a single year is invalid

Last updated: 06 September 2021

Court :
Tripura High Court

Brief :
In OPC Assets Solutions Pvt. Ltd., Vs. The State Of Tripura, The Chief Commissioner Of State Tax, The Superintendent Of State Tax [WP(C) No.399/2021 dated August 31, 2021], OPC Assets ("the Petitioner") has challenged 5 summary demand orders collectively passed by the Superintendent of Taxes ("the Respondent No.3") on April 23, 2021 raising demands of Central as well as GST and IGST from the petitioner with penalty for the tax periods 2017-18 to 2020-21.

Citation :
WP(C) No.399/2021 dated August 31, 2021

In OPC Assets Solutions Pvt. Ltd., Vs. The State Of Tripura, The Chief Commissioner Of State Tax, The Superintendent Of State Tax [WP(C) No.399/2021 dated August 31, 2021], OPC Assets ("the Petitioner") has challenged 5 summary demand orders collectively passed by the Superintendent of Taxes ("the Respondent No.3") on April 23, 2021 raising demands of Central as well as GST and IGST from the petitioner with penalty for the tax periods 2017-18 to 2020-21.

The Petitioner, in this case, had contended that a Show Cause Notice (SCN) [dated March 10, 2021] was issued for only one year [assessment year 2018-19] whereas the Respondent No. 3 passed five separate orders for different tax periods, which was altogether invalid. Furthermore, the Respondent counsel contended that the order in question is sound on merits and is an appealable order.

The Honorable Tripura High Court seconded the Petitioner and opined that orders insisting outstanding GST for different assessment years by releasing SCN for a single year are invalid.