HIGH COURT OF TRIPURA

AGARTALA

WP(C) No.6 88 of 2022

M/S. Sahil Enterprises, Khaitan Ni.3483, Ward No.9, Khayerpur Mouja, Assam Agartala Road, Agartala, West Tripura-799008, GSTIN:

16PFPS9527H1ZF. ……… Petitioner(s).

V E R S U S

1. Union of India, through its Secretary, Government of India, Ministry of

Finance, Department of Revenue, North Block, New Delhi.

2. Commissioner, Central Goods & Services Tax, Tripura Division-I, Jackson

Gate Building, 3^rd Floor, Lenin Sarani, Agartala, Tripura-799001.

3. Assistant Commissioner, Tripura Division-I, Jackson Gate Building, 3^rd

Floor, Lenin Sarani, Agartala, Tripura-799001.

4. M/S. Sentu Dey, Represented by its Proprietor Sri Sentu Dey, Bairagi

Bazar, Jumerdhepha Melaghar, Sepahijala, Tripura Pin-799115.

………Respondent(s).

For Petitioner(s) : Mr. Naveen Bindal, Advocate,

Mr. Mukul Singla, Advocate,

Mr. Prabal Kumar Ghosh, Advocate.

For Respondent(s) : Mr. Bidyut Majumder, Deputy S.G.I.,

Mr. Bibhal Nandi Majumder, Sr. Advocate,

Mr. Biplabendu Roy, Advocate,

Mr. Elembrok Debbarma, Advocate.

HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO

HON’BLE MR. JUSTICE S. DATTA PURKAYASTHA

CAV reserved on : 27.11.2025 Judgment delivered on : 06.01.2026

Whether fit for reporting