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WP(C)/688/2022 of M/s Sahil Enterprises vs Union of India and ors

High Court of TripuraWP(C)

About this record

The High Court of Tripura decided this matter on 6 January 2026. The registry identifies it as CNR TRHC010014852022. The bench of 2 comprised Justice Chief Justice and Justice S. Datta Purkayastha.

The disposal recorded by the registry is "Partly Allowed; Section 16(2)(c) read down, impugned order set aside, directions for rele…". The record refers to the Central Goods and Services Tax Act, 2017. 5 statutory provisions are noted on the record.

Court record

Court record details
CourtHigh Court of Tripura
Record typeWP(C)
Case numberCNR TRHC010014852022
Date of decision
Decision year2026
Bench
PetitionerM/s Sahil Enterprises
RespondentUnion of India and ors
DisposalPartly Allowed; Section 16(2)(c) read down, impugned order set aside, directions for release of ITC
ActsCentral Goods and Services Tax Act, 2017
Sections
  • Section 16(2)(c) of the Central Goods and Services Tax Act, 2017
  • Section 73 of the Act
  • Section 74 of the Act
  • Section 37 of the Act
  • Section 39 of the Act

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