Use of Word ‘Shall’ Does Not Automatically Make GST Timeline Mandatory: Allahabad HC

Advertisement Shiva Enterprises Vs State of U.P. And Another (Allahabad High Court) Section 129 GST Timelines Held Directory as Law Prescribes No Consequence for Delay; GST Penalty Proceedings Not Invalid Merely Because Order Was Passed on Eighth Day; Allahabad HC Disagrees With Gujarat, Patna and Orissa High Courts on Mandatory GST Timelines; GST Detention Proceedings Upheld Because Delay Did Not Defeat Purpose of Statute: Allahabad HC In , the writ petition before the Allahabad High Court challenged detention proceedings, notice, and penalty order issued under Section 129 of the CGST/UPGS...