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

GST
September 28, 2023

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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