A.Irudayaraju Vs State Tax Officer, Salem
Date: October 10, 2022
Subject Matter
Proceedings u/s 129 are vitiated if neither the order of detention nor the show cause notice have been issued within stipulated time
Summary
In this case, admittedly, neither order of detention nor show cause notice have been issued in time. The date of interception of vehicle is 01.08.2022 and the order of detention has been passed only on 11.08.2022. The show cause notice has been issue…
Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the respondent. 2. The challenge is to an order of detention dated 11.08.2022 and an order of demand of tax and penalty dated 13.09.2022 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘Act’). 3. The petitioner had transporte…