GST DAILY – 353 : HC directed dept. to refund penalty due to authority’s failure to act within 7 days of notice under Sec.129(3)

Stay Yourself  Updated  on GST

HC directed dept. to refund penalty due to authority’s failure to act within 7 days of notice under Sec.129(3)

THE HON’BLE PATNA HIGH COURT IN THE CASE OF Kedia Enterprises V/s State of Bihar, decided on 25-9-2024

👉 Issue:-

✔️ Can Penalty order passed on detention of goods and vehicle after 7 days from service of notice under Sec.129(3)

👉 The Hon’ble High Court Judgement:-

✔️ Vehicle carrying goods were detained on 30-3-2024 – Notice was served on 4-4-2024 – Order was passed on 18-4-2024.Hence Penalty order passed on detention of goods and vehicles after 7 days from service of notice was not sustainable.

Section 129 of Central Goods and Services Tax Act, 2017