Tag: Patna HC

GST ArticleHigh Court

Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme

byCA Bimal Jain

The Hon’ble Patna High Court in M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST  registration, where the Assessee had not availed remedy of the  Amnesty scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 and filed the appeal after the time limit prescribed under section 107 of the CGST Act.

GST ArticleHigh Court

Whether proper officer has the authority to pass an order beyond the period of 7 days from date of service of notice or detention or seizure of goods or conveyance?

byCA Ritesh Arora

The Honorable Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must have issued the notice within seven days of detention or seizure of goods or conveyance. Section 129 starts with the Non-obstante clause and there is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted.

GST ArticleHigh Court

Proper officer shall pass an order within seven days of service of notice of such detention or seizure of goods or conveyance

byCA Bimal Jain

The Hon’ble Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must issue the notice right within seven days of detention or seizure of goods or conveyance. There is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted. Lastly, the order should be passed within seven days of the service of notice of such detention or seizure of goods or conveyance.