Fawas Associated Agencies Vs Assistant State Tax Officer
Date: February 19, 2020
Subject Matter
The expression ‘order’ used in section 129(3) means an adjudication order and not a notice
Summary
1. On a plain and simple reading of the provisions of the Act, sub-section (3) of Section 129 envisages that the proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass…
The sole question involved in this case is whether Ext.P4 dated 28.09.2018 demanding tax and penalty from the petitioner on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of Section 129(5) of the CGST Act 2017 & Kerala State GST Act, 2017 (for short, ‘the Act’) or not. In order to answer the aforementioned…