Citation : 2026 Latest Caselaw 930 Tri
Judgement Date : 23 February, 2026
Page 1 of 1
HIGH COURT OF TRIPURA
_A_G_A_R_T_A_L_A_
WP(C) No.73 of 2024
M/S. SS Rubber Traders, Represented by its Proprietor. Sri Sukhdev Singh,
S/o Gurucharan Singh Khayerpur, Das tilla, East Champamura Junior Basic
School, Bye Pass Road, Dist. West Tripura, Pin No. 799008
..........Petitioner(s)
Versus
1. The State of Tripura,Represented by Secretary, Department of Finance
New Secretariat Complex, P.O. Kunjaban, Agartala, District. West Tripura
2. The Commissioner of Taxes, Central Goods and Services Tax Act, P.N.
Complex, P.O. Kunjaban, District. West Tripura
3. Superintendent of State Taxes, Charge VIII, Under the State Goods and
Services Tax Act, Govt. of Tripura, Palace Compound, P.O. Agartala,
District, West Tripura.
..........Respondent(s)
For Petitioner(s) : Mr. B.N Majumder,Sr. Advocate., Mr. Bikash Paul, Advocate, Mr. S Sarkar, Advocate.
For Respondent(s) : Mr. P Gautam, Sr. Advocate.
HON'BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON'BLE MR. JUSTICE BISWAJIT PALIT
=O=R=D=E=R=
23/02/2026
Counsel for the petitioner seeks to withdraw the Writ Petition
with liberty to avail the remedy available under Section 107(1) of the CGST
Act and SGST Act, 2017 before the appropriate authority.
Granting liberty as sought, this Writ Petition is disposed of as
withdrawn.
Pending application, if any, also stands disposed of.
(BISWAJIT PALIT, J) (M.S. RAMACHANDRA RAO, CJ)
Manti D/B
SIDDHARTHA Digitally signed by SIDDHARTHA LODH
LODH Date: 2026.02.23 23:11:41
-08'00'
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