GST DAILY – 430 : Demand to be set aside as it was made beyond 7 days from notice issued for detention of goods in transit: HC

THE HON’BLE CUTTACK HIGH COURT IN THE CASE OF

S.A. Sugandh Pvt. Ltd. V/s Chief Commissioner of CT & GST, decided on 12-12-2024.

👉 Issue:-

✔️ Is it valid if Demand was made beyond time prescribed in section 129?

👉 The Hon’ble High Court Judgement:-

✔️ Detention order was passed and notice was issued on 31-8-2024 – Demand of tax and penalty was issued on 11-9-2024 – Demand was made beyond time prescribed in section 129 i.e. impugned demand was issued more than seven days from date of notice – Hence, said demand was to be set aside and quashed. 

Section 129 of Central Goods and Services Tax Act, 2017