Tripura High Court
Child Custody Matters Require Human Touch; Cannot Be Decided Solely On Legal Provisions: Tripura High Court
The Tripura High Court has held that child custody disputes cannot be decided merely on technical interpretation of legal provisions. The Court emphasized that such matters involve human considerations and custody issues require a sensitive approach, and that the welfare and well-being of the child must remain the paramount consideration while determining custody. A Division Bench of Justice Dr. T. Amarnath Goud and Justice S.Datta Purkayastha remarked that: “Such cases cannot be decided...
Negative DNA Report Only Disproves Paternity, Not Rape Charges: Tripura High Court Upholds POCSO Conviction Despite Mismatch
The Tripura High Court has observed that merely because a DNA test has a negative result, the same can't lead to an automatic conclusion that the victim was not raped by the accused. A bench of Justice T Amarnath Goud and Justice S Datta Purkayastha clarified that a negative DNA test result can only exonerate the accused from the accusations regarding the paternity of the child, but...
Tripura High Court Grants Interim Bail To Content Creator Booked For 'Derogatory' Facebook Reel Against PM Modi
The Tripura High Court recently granted interim bail to an online content creator accused of making “derogatory remarks” against the Prime Minister of India, Narendra Modi, in a Facebook reel. The Court factored in that she has been in judicial custody for a considerable period and the investigation into the matter is already complete. A bench of Justice S Datta...
'Exploitative': Tripura High Court Holds State's Fixed-Pay Policy For Teachers Appointed To Regular Post As Unconstitutional
The Tripura High Court has held that the State Government's policy of appointing teachers against sanctioned permanent posts on a fixed-pay basis for five years is arbitrary, unconstitutional, and violative of Articles 14 and 16 of the Constitution. The Court ruled that once appointments are made through a regular selection process to permanent posts, denial of regular pay amounts...
CGST |Tripura High Court Reads Down Section 16(2)(c), Shields Bona Fide Buyers From ITC Denial
The Tripura High Court has read down Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that while Input Tax Credit can be claimed only if the tax charged by the supplier is paid to the Government, the provision cannot be applied to deny credit to a bona fide purchaser for the supplier's default.A Division Bench of Chief Justice M S Ramachandra Rao and Justice S...
Tax Authorities Cannot Resurrect Repealed VAT Powers After GST Regime, Nor Retain Deposits Without Statutory Backing: Tripura High Court
The Tripura High Court has held that where show-cause notices imposing penalty under Section 77 of the Tripura Value Added Tax Act, 2004 (TVAT Act) were issued after delay of 9 years, long after the repeal of the TVAT Act after GST Regime, are arbitrary, illegal and vitiated by malafides. The Court further held that the State cannot retain the security deposit taken for VAT registration...
Penalty Paid Under Economic Duress Not Voluntary Admission Of Liability Under GST Act: Tripura High Court
The Tripura High Court recently held that payment of a penalty under economic duress cannot be treated as a “voluntary” admission of liability, and tax authorities remain legally obligated to pass a final, reasoned order under the Tripura State GST Act, 2017. The ruling came in the case of R G Group, a Tripura-based supplier of electrical goods, whose consignment was detained in July...
Supreme Court Collegium Recommends Appointment Of Justice Biswajit Palit As Permanent Judge Of Tripura High Court
The Supreme Court Collegium on Monday (September 15) recommended appointment of Justice Biswajit Palit as a permanent judge of High Court of Tripura. The notification published by the Collegium states:"The Supreme Court Collegium in its meeting held on 15th September, 2025 has approved the proposal for appointment of Shri Justice Biswajit Palit, Additional Judge as a Permanent Judge in the...
[S. 148 IT Act] Mere Change Of Opinion By AO, No 'Reason To Beleive' Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice
The Tripura High Court recently invalidated a reassessment notice issued under Section 148 of the Income Tax Act, 1961. The court held the reassessment to be improper because it was based on already available data and thus it merely indicated that the Assessing Officer (AO) had had a change of opinion rather than a 'reason to believe' the assessee had hidden facts during the initial...
'Confidentiality No Excuse': Tripura HC Upholds CCL's Right To Access Case Material Relied Upon By JJB While Deciding To Try Him As An Adult
The Tripura High Court recently affirmed the Child in Conflict with Law (CCL's) right to access preliminary assessment reports and related documents referenced by the Juvenile Justice Board (JJB) while deciding whether the CCL should be tried as an adult under Section 15 of the Juvenile Justice (Care & Protection) Act.A bench of Chief Justice Aparesh Kumar Singh set aside the...
Depriving Jail Warders Of Enhanced Rate Of Kit Maintenance Allowance, Ration Money Allowance Discriminatory: Tripura High Court
The Tripura High Court recently directed the State Government to extend the enhanced rate of Dress Allowances and Ration Money Allowances to the Warders and Head Warders of Jail Department at par with the personnel of other departments (Police, Forest and Fire Service etc.) under the State Home Department. The single judge bench of Justice Arindam Lodh observed:“…exclusion of Warders and...
Govt Must Assign Reasons For Keeping Any Post Vacant: Tripura High Court Asks State To Consider Promoting Female Jailor
The Tripura High Court recently directed the State Jail Department to consider promotion of a Female Jailor to the post of Deputy Superintendent under Home Jail Department, Government of Tripura as she has been serving as Jailor for the last 12 years and has not been considered for promotion till date.The single judge bench of Justice Arindam Lodh observed: “True it is that, promotion is not...









![[S. 148 IT Act] Mere Change Of Opinion By AO, No Reason To Beleive Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice [S. 148 IT Act] Mere Change Of Opinion By AO, No Reason To Beleive Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice](https://www.livelaw.in/h-upload/2022/03/29/500x300_413397-income-tax.jpg)

