Deepam Roadways Vs Deputy State Tax Officer
Date: January 23, 2023
Subject Matter
Order for payment of penalty u/s 129(3) must necessarily be passed within the period of seven days from the date of service of notice
Summary
In the instant case, after detaining the petitioner's vehicle and the goods on 26-10-2022, notice was issued by the respondents on 31-10-2022 within seven days from the date of detention. However, the consequential order for payment of penalty wa…
The issue that arises for consideration in these writ petition is whether section 129(3) of the Central Goods and Services Tax Act, 2017 was adhered to by the respondents or not. 2. Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.M.Venkateswaran, learned Special Government Pleader appearing for the respondents. 3. The petitioner has challenged the detention order dated 31-10-2022…