M/S Smart Tech Solutions Llp & Another vs Union Of India & Others
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Tripura High Court

M/S Smart Tech Solutions Llp & Another vs Union Of India & Others on 30 March, 2026

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                                                                 HIGH COURT OF TRIPURA
                                                                   _A_G_A_R_T_A_L_A_
                                                                    WP(C) No. 204 of 2026

                                M/S Smart Tech Solutions LLP & Another
                                                                                                    ........Petitioner(s)
                                                                     VERSUS
                                Union of India & others
                                                                                                   .......Respondent(s)

For Petitioner(s) : Ms. M. L. Gope, Advocate, Ms. N Hawelia, Advocate.

For Respondent(s) : Mr. Bidyut Majumder, Dy. SGI.

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

=O=R=D=E=R= 30.03.2026

Issue notice to the respondents No 2 to 4.

Mr. Bidyut Majumder, Deputy Solicitor General of India

accepts notice for the respondent No.1.

Prima facie parallel proceedings appear to have been initiated

against the petitioner by the respondent No.3 on 03.04.2025 and by the

respondent No.4 on 09.01.2026 and both the notices dt.03.04.2025 and

09.01.2026 issued by the said officers require the petitioner to produce the

same documents for the same financial years.

Such a course of action prima facie is not permitted under the

CGST Act, 2017.

Therefore, pending further orders the proceedings pursuant to

the summons dt.09.01.2026 issued by the respondent No.4 are stayed.

List on 07.05.2026.

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

Manti D/B

SIDDHARTHA LODH LODH Date: 2026.03.30 14:01:43 +05'30'