TVl. Udhayan Steels Private Limited Vs Deputy State Tax officer (Int)
Date: December 28, 2022
Subject Matter
Order u/s 129(3) ought to be passed within a period of 7 days from the date of service of notice
Summary
The order u/s.129(3) of the Act is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of 7 days from the date of service o…
The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 (hereinafter referred to as ‘Act’). 2. Relying upon the order dated 10.10.2022 made in W.P.No.25931…