Shri Shailesh Das vs The State Of Tripura
2026 Latest Caselaw 2339 Tri

Tripura High Court

Shri Shailesh Das vs The State Of Tripura on 7 April, 2026

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                                HIGH COURT OF TRIPURA
                                  _A_G_A_R_T_A_L_A_
                                   WP(C) No. 195 of 2026

Shri Shailesh Das,
Proprietor of M/s. Gandacherra Bricks Industries, Gandacherra, Dhalai,
Tripura 799284.
                                                     .........Petitioner(s)
                           -V E R S U S-
1. The State of Tripura,
represented by the Secretary, Finance Department, Government of Tripura,
New Secretariat Compelx, P.S and P.S. New Capital Complex, Agartala,
799010.

2. The Commissioner of Taxes,
Kar Bhavan, P.N. Complex, Gurkhabosti, P.O Kunjaban, P.S. NCC, Agartala,
District West Tripura, 799006.

3. The Additional Commissioner of State Tax, (Appellate Authority),
Government of Tripura, Kar Bhavan, P.N. complex, Gurkhabosti, P.O
Kunjaban, P.S. NCC, Agartala, District West Tripura, 799006.

4. The Superintendent of State Tax,
Charge-Ambassa, Dhalai, Tripura.
                                                              .......Respondent(s)

For Petitioner(s) : Mr. Tapas Kumar Deb, Advocate. For Respondent(s) : Mr. P. Gautam, Sr. G.A.

HON'BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON'BLE MR. JUSTICE BISWAJIT PALIT

=O=R=D=E=R= 07/04/2026

Notice to the respondents.

Having regard to the decision of the Madras High Court in

Sharp Tanks and Structurals Private Limited v. The Deputy Commissioner

(GST) (Appeals) & another1 holding that notwithstanding what is stated in

Section 169(1) of the CGST Act and TSGST Act, the authority passing an

order was obligated to resort to other modes of service apart from uploading

W.P. (MD) Nos.24684 & 24685 of 2025 dated 17.09.2025

the notice/order in the portal; and that under Sub-Section (1) of Section 107

of the said statutes, period of limitation will commence from the date of

communication of the impugned order to the appellant, and such

communication requires that the authority passing the order must reach out

to the assessee either by tendering the order directly to the party, or by a

messenger including a courier to the party or sending the same by registered

post or speed post; and that mere uploading in the portal by no stretch of

imagination would satisfy the requirement of communicating to the assessee,

there shall be interim stay as prayed for.

For filing counter affidavit by the respondents, list on

16.06.2026.

(BISWAJIT PALIT, J) (M.S. RAMACHANDRA RAO, CJ)

Manti D/B

SIDDHARTHA Digitally signed by SIDDHARTHA LODH LODH Date: 2026.04.07 13:47:56 +05'30'