HC Set-Aside Order of Detention of Vehicle as Notice for Penalty was Issued After 7 Days of Detention
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 26 March, 2024
Latest from Taxmann
Case Details: Pawan Carrying Corporation v. State of Bihar - [2024] 160 taxmann.com 350 (Patna)
Judiciary and Counsel Details
-
- K. Vinod Chandran, CJ. & Harish Kumar, J.
- D.V. Pathy, Advocate for the Petitioner.
Facts of the Case
In the present case, the vehicle of the petitioner was intercepted and detained by the GST authorities. The authorities waited for six days before carrying out inspection of goods. The order for detention was issued on 28-12-2023 and notice was issued on 05-01-2024. The petitioner filed writ petition and challenged the detention order on the ground that the notice was issued beyond seven days.
High Court Held
The Honorable High Court noted that the vehicle was intercepted on 22-12-2023 and there was absolutely no reason why the verification of the goods should await an application by the driver of the vehicle. The defect noticed was also of two figures in the vehicle number differing from that recorded in the e-way bills which was clearly covered by CBIC Circular No. 64/38/2018 dated 14-9-2018.
The Court further noted that the notice was issued beyond the seven days period provided under section 129(3) of the CGST Act. Therefore, the Court held that the demand was not sustainable and the order for detention of the vehicle was liable to be set aside.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
