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GST - Highlights / Catch Notes

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Time Limitation to issue SCN u/s 129(3) - detention of goods and ...


High Court Quashes Notice for Detention of Goods Sent Late u/s 129(3), Missed Deadline by One Day.

September 28, 2023

Case Laws     GST     HC

Time Limitation to issue SCN u/s 129(3) - detention of goods and conveyance - the last date for issuance of the impugned notice would have expired on 06.09.2023. However, the impugned notice has been dispatched through e-mail only on the following date i.e., on 07.09.2023 after the expiry of limitation. - notice quashed - HC

 

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