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2023 (1) TMI 378 - HC - GSTDetention 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 - HELD THAT:- It is submitted by both the counsel for the petitioner and respondent that 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. Inasmuch as admittedly, the impugned proceedings are beyond the time lines stipulated under Section 129(3) of the Act, the same is fatal to the order in terms of the order of this Court in A. IRUDAYARAJU VERSUS THE STATE TAX OFFICER, SALEM [2022 (10) TMI 555 - MADRAS HIGH COURT]. The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith - Petition allowed.
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