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GST - Highlights / Catch Notes

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Failure to issue detention order within 7 days from the date of ...


Court Rules Against GST Department for Missing 7-Day Detention Order Deadline, Upholds Strict Compliance with Statutory Requirements.

September 7, 2022

Case Laws     GST     HC

Failure to issue detention order within 7 days from the date of detention / seizure - the GST Department does not recognise the concept of ‘working day’ and ‘holiday’ and rightly so, since substantial civil rights of the parties are at stake by the aforesaid powers. - the procedure that has been followed by the respondents in this matter is contrary to statutory requirements as well as the instructions issued by the Commissioner. The submissions of the revenue, that the Circular has no statutory force and the instructions thereunder are to be taken as flexible, are rejected. - HC

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