2024 (5) TMI 1471 - HC - GST

Detention of a vehicle and the penalty imposed - time limitation - HELD THAT - Section 129(3), as found in Annexure-P-9, provides for a notice within seven days of detention and an order within a further period of seven days from the date of service of such notice. Sub-section (4) only speaks of an opportunity of being heard which has to be necessarily within the seven days period and if the owner of the goods do not turn up within the time provided, nothing prevents the detaining officer from passing an order of penalty. In the present case, we see that it is squarely covered by the declaration as stated in Annexure-P-9. The writ petition is allowed by setting aside Annexure-P-7 order on the ground of limitation. The vehicle and the goods will be released forthwith.

Summary

The petitioner challenged the detention and penalty imposed on a truck. The court found the order to be hit by limitation as per Annexure-P-9 judgment. The court allowed the writ petition, setting aside the order and ordering the release of the vehicle and goods.