Tripura High Court
GST ITC Available On Work Contract Services For The Construction Of Hotel Building: Tripura High Court
The Tripura High Court has held that in providing taxable work contract services for the said construction of a hotel building, the assessee is entitled to take an input tax credit on the goods and services being utilized for providing the taxable work contract services.The bench of Acting Chief Justice Aparesh Kumar Singh and Justice Arindam Lodh has observed that the assessee has fulfilled...
Arbitrary Orders Driving Taxpayer To File Appeal By Depositing 50% Of The Disputed Taxes: Tripura High Court Imposes Cost Of Rs. 25,000 On The Taxes Recoverable From His Salary
The Tripura High Court has imposed a cost of Rs. 25,000/- on the Commissioner of Taxes to be recovered from his salary and to be paid to the Tripura High Court Bar Association for passing an order in an arbitrary manner.The division bench of Acting Chief Justice T. Amarnath Goud and Justice Arindam Lodh observed that orders were passed by the authorities in an arbitrary manner, which was...
'Advocates Not Above Law': Tripura High Court Refuses Action Against Police For Raiding Lawyer-Couple's House To Search For Accused-Client
The Tripura High Court recently refused action against Police for raiding the house of a lawyer-couple in search of an accused being represented by one of them.The bench of Acting Chief Justice T. Amarnath Goud & Justice T Arindam Lodh observed that search has been conducted following the mandatory provisions of section 47, 165 and 166(1) of CrPC.While Section 47 of the Act empowers a...
Blocking A National Highway Does Not Attract Immunity Under Article 19 Of Constitution: Tripura High Court
The Tripura High Court recently observed that once a National Highway has been blocked in the form of an assembly, it amounts to violation of Section 8B of the National Highway Act and hence no claim of immunity under Article 19(1)(a)(b) of the Constitution of India can be made.Section 8B penalizes acts that render any national highway impassable or less safe for traveling.A bench...
[Tripura Panchayat Act] Essential To Communicate Party Whip Prior To Election Process, Mere Reading Of Whip Not Sufficient: High Court
Setting aside a declaration in terms if which the petitioners had earned disqualification and thereby ceased to be a member of the gram panchayat, the Tripura High Court recently observed that it is essential to communicate party whip prior to the commencement of the election process. Mere reading loudly of the whip does not come within the purview of the Tripura Panchayat Act and the...
Certified Copy Of Sale Deed Is Secondary Evidence U/S 63 Evidence Act, Does Not Prove Its Execution: Tripura High Court
The Tripura High Court has held that a certified copy of a sale deed is secondary evidence under Section 63 of the Evidence Act which acknowledges/recognizes the existence, conditions and contents of a Sale deed, but notits execution. The observations were made by Justice Arindam Lodh while hearing a second appeal whereby the appellants/plaintiffs had challenged an order of the...
Tripura-TET 2021: High Court Refuses To Ascertain Correctness Of Answer Key, Says Lapses In Large Scale Exams Cannot Be Termed Deliberate
The Tripura High Court recently reiterated that a Constitutional Court must exercise great restrain while entertaining a plea challenging the correctness of the key answers in an examination process. Large scale examination is a very difficult task and may reveal certain lapses, which cannot on the face of it be termed as a deliberate one to warrant interference, it added.The observations came...
Tripura High Court Directs State To Ensure Proper Transportation, Sheds For Cattle
The Tripura High Court recently allowed a PIL filed by Delhi-based NGO Gau Gyan Foundation to ensure welfare measure for cattle, including proper transportation.A division bench comprising Acting Chief Justice T. Amarnath Goud & Justice Arindam Lodh directed the State authorities to immediately take steps in this regard under the Prevention of Cruelty to Animals (Regulation of...
[Pharmacy Act 1948] State Govt Has No Absolute Power To Revoke Nomination Of A Nominated State Member To PCI: Tripura High Court
The Tripura High Court has held that the state government does not have absolute authority to cancel the nomination of a nominated State member to Pharmacy Council of India under the Pharmacy Act, 1948. The petitioner was nominated as the State Member of Pharmacy Council of India (PCI) under Section 3(h) of the Pharmacy Act, 1948 (the Act) on 29.11.2018 by the State Health...
Tripura High Court Expresses Concern Over Attack At Former CM Biplab Deb’s Residence, Says Police Could Have Been More Diligent
The Tripura High Court last week expressed concern over the recent attack at former Chief Minister and Member of Parliament Biplab Kumar Deb's residence. The court had taken suo motu cognizance of the matter on the basis of news reports published in the local newspapers with regard to the incident. According to the reports, the CPI(M) "assailants" allegedly ransacked and damaged a...
Tripura High Court Functioning With Only Two Judges, Collegium Recommendations Held Up: Lawyers Write To CJI
Lawyers, members of various Bar Associations of Tripura have written to CJI DY Chandrachud requesting him to take steps to fill the vacant posts of judges at Tripura High Court, which has a sanctioned strength of 5 judges and is presently functioning with only 2 judges including the Acting Chief Justice due to transfers and retirements. The representation signed by a total of 258...
State Of Tripura Has No Jurisdiction To Levy VAT For Supply Of LPG Cylinder Under Work Orders Executed Outside The State: Tripura High Court
The Tripura High Court has ruled that the State of Tripura has no jurisdiction to levy VAT under the Tripura Value Added Tax Act, 2004 (TVAT), on transport or supply of LPG cylinders to Tripura under the work orders executed outside the State. The bench of Acting Chief Justice T. Amarnath Goud and Justice Arindam Lodh held that that the situs of the sale would be the place where...