9911796707
TMI Blog2024 (9) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... goods being transported from his client to the buyer in West Bengal, whose instruction was to ship to the consignee in Chhattisgarh. The goods vehicle was seized on 7th August, 2024. Notice in Form GST Mov-07 dated 14th August, 2024 was served on driver of the vehicle. On that date itself his client had informed the authority of being owner of the goods. 2. He submits, there are two grounds of challenge to subsequently issued order of demand of penalty dated 21st August, 2024, that too upon the driver. Firstly, mandate in section 129 in Odisha Goods and Services Tax Act, 2017 is for the notice to be issued within seven days of detention or seizure. It was not so done. Commencing from seizure dated 7th August, 2024, notice dated 14th Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson to be served notice and demand. Furthermore, the notice issued and served on 14th August, 2024 was within seven days of the seizure made on 7th August, 2024. On the seizure made, identification particulars attaching to the seizure were created and is available for petitioner to take things further, if aggrieved, in accordance with law. Mr. Ghosh in reply submits, since the notice and demand issued are against the driver, his client cannot access the portal other than through the driver. This makes it impossible for his client to obtain recourse to law because the driver is engaged in driving vehicle for transport of goods. He is not his client's employee. Mr. Mishra disputes the submission. 6. We deal with the second point first. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have expired on 6th September, 2023. Further facts in that case was, the notice was issued on 7th September, 2023. Reckoning by the learned Judge that time would expire on 6th September, 2023 was taking commencement of period of seven days for issuance of notice within the period of interception as on 31st August, 2023. Interception was on 30th August, 2023. It falls in line with reckoning of periods as in law, to be from the date following. In this case the seizure was on 7th August, 2024. Notice dated 14th August, 2024 issued to the driver thus, in our view, was within 7 days of the seizure. 10. Petitioner in also having informed the authority on 14th August, 2024 that it is the owner of the goods, responsible therefor and ought to be n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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