Gujarat HC Quashes Section 129 GST order for Delayed Upload & Lack of Hearing

Trillion Lead Factory Private Limited Vs State Tax Officer (Gujarat High Court) The Gujarat High Court heard a writ petition challenging the validity of an Order-in-Original dated 25.08.2025 and a show cause notice dated 27.09.2025 issued under Section 129 of the Goods and Services Tax Act, 2017. The petitioner contended that the order and notice were time-barred, having been passed beyond the statutory period of seven days prescribed for issuance and communication under Section 129(3) of the Act. The respondents argued that since the owner of the goods paid the tax and penalty on 25.08.2025, ...