Pawan Carrying Corporation Vs State Of Bihar
Date: February 29, 2024
Subject Matter
Order must be passed with 7 days of service of notice of detention/seizure u/s 129
Summary
The case of Pawan Carrying Corporation v. State of Bihar involved the detention and seizure of goods in transit. The Hon’ble Patna High Court held that the proper officer must issue a notice within seven days of the detention or seizure of good…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The proceedings challenged in the present writ petition are initiated under section 129(3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’, in short) and the ground raised is of limitation both in issuing a notice after the detention and then in passing the final order from the date of servic…