Case LawW.P. No. 22646 of 2022
D.K.Enterprises Vs AC, State Tax
- Court:
- High Court
- Bench:
- Madras
- Date:
- August 29, 2022
- Type:
- Writ Petition
- Members:
- ANITA SUMANTH
Subject
Show cause notice to be issued within 7 days (not working days) of detention or seizure
Search, Seizure and Detention
Summary
Section 129(3), read with the proviso thereunder, requires a show cause notice to be issued within 7 days of detention or seizure. Thus, in matters of interception, seizure and detention, it is clear that the GST Department does not recognise the con…
Judgement
The petitioner has sought a mandamus directing the respondents to release the goods, being a consignment of Polystardone XL-10 (consignment/consignment in question), stated to be a life-saving drug, cleared from Chennai Seaport Customs and seized/detained on 13.08.2022 at 2.15 a.m. by the Roving Squad of the Commercial Taxes Department together with the Conveyance/Lorry bearing Registration No.TN…