Mr. B.L. Narasimhan vs Mr. K. De
2021 Latest Caselaw 593 Tri

                                 Page 1 of 2




                       HIGH COURT OF TRIPURA
                             AGARTALA
                            WP(C) No.401/2021

For Petitioner(s)               : Mr. B.L. Narasimhan, Advocate,
                                  Mr. Rahul Tangri, Advocate,
                                  Mr. Deepro Sen, Advocate,
                                  Mr. Nanda Dulal Pal, Advocate,
                                  Mr. Tapas Kumar Deb, Advocate,
                                  Mr. Nirnoy Paul, Advocate.
For Respondent(s)               : Mr. K. De, Addl. G.A.

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE S.G. CHATTOPADHYAY

Order 04/06/2021 (Akil Kureshi, C.J.)

The petitioner has challenged assessments and demand of unpaid

tax with interest and penalty raised by the respondent No.3 pursuant to the

orders of assessment. Counsel for the petitioner submitted that the order has

been passed without opportunity of hearing. Show-cause notice was issued

only for the period 2018-19 whereas tax demands have been confirmed for

the year 2017-18 to 2020-21. Further, the very premise for raising the demand

is unfounded.

We have perused the petition and the accompanying documents.

Perusal of the assessment order passed by the respondent No.3 leaves us

perplexed. It is an order which runs into hundreds of pages and in which the

said officer has reproduced various statutory provisions and judgments of

Courts without showing relevance thereof or what conclusions he arrives at

on the basis of such statutory framework and the case law. Prima facie, the

order is incomprehensible.

Under the circumstances, let there be notice, returnable on

22.06.2021.

Learned Addl. Government Advocate Mr. K. De waived notice

on behalf of the respondents.

By way of ad-interim relief, it is provided that there shall be no

coercive recovery against the petitioner pursuant to the impugned orders.

(S.G. CHATTOPADHYAY), J (AKIL KURESHI), CJ

Pulak