Shiva Enterprises Vs State of U.P. And Another
Date: March 25, 2026
Subject Matter
Section 129(3) Timelines for GST Detention Notices and Penalty Orders are Directory, Not Mandatory
Summary
The High Court has partly allowed the writ petition, holding that the timelines prescribed under Section 129(3) of the U.P.G.S.T. Act, 2017 , for issuing show cause notices and passing penalty orders are directory and not mandatory. This interpretati…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the Revenue. 2. Present petition has been filed for the following reliefs: “A. Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the impugned proceedings initiated under section 129…