Udaipur vs The Superintendent Of State Tax
2026 Latest Caselaw 792 Tri

Tripura High Court

Udaipur vs The Superintendent Of State Tax on 19 February, 2026

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                                                         HIGH COURT OF TRIPURA
                                                           _A_G_A_R_T_A_L_A_
                                                            WP(C) No.76 of 2026

             M/s Steag Energy Services India Private Limited, A company incorporated
             under the Companies Act, 1956, Having Corporate Office at A- 29, Sector-
             16, Noida- 201301, and Site Office at Palatana, OTPC Power Project,
             Udaipur, Dist- Gomati, Tripura- 799116 To be represented by its Managing
             Director Mr. Ujjwal Kanti Bhattacharya, and its Attorney and Chief Financial
             Officer Sri Manav Jain.
                                                                       ........Petitioner(s)
                                        VERSUS

             1. The Superintendent of State Tax, Charge-Udaipur, Gomati Dist-Tripura.
             2. The State of Tripura, to be represented by the Secretary, Revenue
             Department, Government of Tripura, New Capital Complex, Agartala
             3. The Additional Commissioner of State Tax, Appellate Authority Pandit
             Nehru Complex, Gurkhabasti, Agartala.
             4. ICICI Bank, Through its Branch Manager At-k-1, Senior Mall, Sector- 18,
             Noida, U.P.- 201301.
                                                                    .......Respondent(s)

For Petitioner(s) : Mr. R G Chakraborty, Advocate., Mr. Niraj Kumar, Advocate, Mr. M.V.S Subramanyam, Advocate.

For Respondent(s) : Mr. P Gautam, Sr. Govt. Advocate.

HON'BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON'BLE MR. JUSTICE BISWAJIT PALIT =O=R=D=E=R=

19/02/2026

Since the petitioner has an effective alternative remedy to

approach the GST Appellate Tribunal at Kolkata seeking appropriate relief

against the action initiated against the petitioner by the adjudicating

authority (Respondent No.3), granting liberty to the petitioner to avail the

said remedy, this Writ Petition is disposed of.

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

Manti D/B

SIDDHARTHA Digitally signed by SIDDHARTHA LODH LODH Date: 2026.02.19 04:04:03 -08'00'