TRIPURA HIGH COURT ISSUES ORDER ON MALAYA RUB-TECH INDUSTRIES V/S THE UNION OF INDIA AND ORS.

AGARTALA, India, March 11 -- Tripura High Court issued the following order/judgement on Feb. 10:

1. Petitioner is a partnership firm carrying on business of rubber in various parts of the country including the State of Tripura. It was registered under the CGST Act, 2017 and also under the SGST Act, 2017.

2. For the purpose of carrying on its business, it had to purchase certain materials which are used in furtherance of manufacturing of finished products from respondent No.7 for the period stretching from 08.03.2018 to 30.11.2018.

3. According to the petitioner, prior to effecting purchases of the input materials from respondent No.7, for production of the finished materials, petitioner had paid off the due taxes payable therefor, and ...