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2025 (7) TMI 1760 - HC - GSTValidity of demand beyond seven (7) days after detention of vehicle - datewise movement of detained vehicle - HELD THAT - There cannot be dispute on time taken for issuing impugned demand of tax and penalty. The notice is dated 31st August 2024 and impugned demand followed on 11th September 2024. Clearly it was made out of time prescribe in Section 129 Odisha Goods and Services Tax Act 2017. Following the decision in 2024 (9) TMI 541 - ORISSA HIGH COURT demand set aside and quashed. The writ petition is allowed and disposed of. The Orissa High Court, through ARINDAM SINHA and M.S. SAHOO, JJ., addressed a writ petition challenging an order dated 11th September 2024 demanding tax and penalty under Section 129 of the Odisha Goods and Services Tax Act, 2017. The petitioner, represented by Senior Advocate R.P. Kar, contended that the demand was issued beyond the statutory timeframe, relying on a prior ruling (W.P. (C) No. 21541 of 2024, R.S.L. Overseas LLP v. State of Odisha) which held that such demands must be issued within seven days of the notice. The Court found no dispute that the notice was dated 31st August 2024 and the demand was issued on 11th September 2024, thereby exceeding the prescribed period. Consequently, the Court held that the impugned demand was "made out of time prescribe[d]" and accordingly "set aside and quashed" the demand, allowing and disposing of the writ petition.
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