Tripura HC: Tax Authorities Cannot Revive Repealed VAT Powers or Retain Deposits Without Law - 28.11.2025

Tripura HC held that show-cause notices under Section 77 of the Tripura VAT Act, issued nine years after its repeal post-GST, are arbitrary, illegal, and malafide. The Court also ruled that the State cannot retain VAT security deposits, as GST no longer mandates them for transporters.

Tags : Tax VAT Deposits

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