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GST - Highlights / Catch Notes

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Detention order - challenge on the short ground that the ...


Detention order overturned for exceeding 7-day limit u/s 129(3) of GST Act 2017; goods to be released.

January 10, 2023

Case Laws     GST     HC

Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the order u/s.129(3) of the Act is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of 7 days from the date of service of such notice. - The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith - HC

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