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The State authority straightway passed the order dated 25.10.2018 which is titled as “Order of Demand of Tax and Penalty”. This order thus clearly breaches the requirement of sub-sections (3) and (4) of Section 129 of the said Act.

Goods in Transit — The petitioner contended that its goods in the nature of TMT Bars which were being transported from one place within the State to another were illegally detained by the authorities along with the transport vehicle in which the goods were being transported. The petitioner was forced to pay up the illegal demand of tax with penalty raised by the respondents only upon which the goods were released. The State authority straightway passed the order titled as “Order of Demand of Tax and Penalty” and this order clearly breaches the requirement of sub-sections (3) and (4) of Section 129 of the said Act. Impugned order quashed. — Kalpana Stores Vs. The State of Tripura & Others [2019] 19 TAXLOK.COM 060 (Tripura)