GST Department Did Not Recognize Concept Of 'Working Day' And 'Holiday' In Matters Of Interception, Seizure, Detention: Madras High Court

The  Madras High Court  has held that in the matters of interception, seizure, and detention, the GST Department did not recognise the concept of "working day" and "holiday" since substantial civil rights of the parties were at stake. The  single bench of Justice Anitha Sumanth  has observed that neither the assessee nor the department could have the luxury of reference to a ho…