Shri Prafulla Das vs State Of Tripura
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Tripura High Court

Shri Prafulla Das vs State Of Tripura on 31 March, 2026

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                       HIGH COURT OF TRIPURA
                             AGARTALA
                             WP(C) No.43/2026
                    I.A. No.01/2026 in WP(C) No.43/2026
Shri Prafulla Das, S/O. Late Pulin Behari Das, Aged about 71 years, Legal
name-M/s. Prafulla Das, GSTIN- 16ACFPD3965J1ZJ, 153, Ward No.12, Near
Bullet Club, Gouranga Tilla, Teliamura, Khowai, Tripura-799205. Represented
by his son Shri Sayanta Das, son of Shri Prafulla Das, Aadhaar No.
546528503782, 153, Ward No.12, Near Bullet Club, Gouranga Tilla,
Teliamura, Khowai, Tripura-799205.
                                             ......... Petitioner/Applicant(s).
                                 VERSUS
1. State of Tripura, Through the Principal Secretary/Secretary, Department of
Finance(Taxes), Government Tripura Address-Secretariat, New Capital
Complex, Agartala, Tripura-799010.
2. The Commissioner of State Taxes, Government of Tripura, P.N. Complex,
Gurkhabasti, Agartala-799006.
3. The Superintendent of State Taxes, Office of the Superintendent of Taxes,
Teliamura Charge, Teliamura, Tripura, Kar Bhavan, Agartala, Palace
Compound, Tripura-799001.
                                                       .........Respondent(s).

For Petitioner/Applicant(s) : Mr. Nihar Dasgupta, Advocate, 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

Order 31/03/2026

Admit.

Issue post admission notice to the respondents.

Mr. P. Gautam, Sr. Government Advocate, accepts notice for all

the respondents and waives service.

Having regard to the judgment of the Madras High Court in Sharp

Tanks and Structurals Pvt. Ltd. V. Deputy Commissioner (GST) (Appeals),

Tirunelveli reported in (2025) 34 CENTEX 426 (Madras), (which lays down

that mere uploading of an order in the GST Portal would not suffice and that the

respondent ought to choose other modes of service also, which would be a

proper exercise of the power of the respondents when there are other choices

also made available under Section 169 of the Act), no further coercive action

shall be taken against the petitioner pursuant to the orders dt.05.11.2025

(Annexure-23 & 24) passed by the respondent No.3.

List the matter for hearing in due course.

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

Pulak

PULAK BANIK Digitally signed by PULAK BANIK Date: 2026.03.31 14:52:13 +05'30'