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2022 (10) TMI 555 - HC - GSTDetention order - time limitation for issuance of detention order expired - section 129 of TNGST Act - HELD THAT:- Neither of the parties had argued the position of delay in the earlier round of proceedings and the direction to the officer in order dated 06.09.2022 is to consider the reply of the petitioner 'in accordance with law' and thereafter pass an order. The petitioner in its reply filed on the same day has specifically made reference to the order in this case of D.K.Enterprises [2022 (9) TMI 314 - MADRAS HIGH COURT] and has also referred to the statutory timeline under Section 129 of the Act. Thus, it was incumbent upon the authority to have taken note of the same. This has not been done. Specifically since the admitted dates clearly reveal the lapses in adhering to the statutory and stipulated timelines, the case of the petitioner merits acceptance - The impugned orders are set aside. The vehicle in question shall be released forthwith - Petition allowed.
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