Tag: sec. 129 of 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.