GST Demand for Tax & Penalty Quashed: Issued Beyond 7-Day Section 129 Notice Period

S.A. Sugandh Private Limited Vs Chief Commissioner of CT & GST (Orissa High Court) In the case of S.A. Sugandh Private Limited vs. Chief Commissioner of CT & GST, the petitioner challenged the demand of tax and penalty issued by the authorities. The impugned demand, dated 11th September 2024, was preceded by a detention order dated 30th August 2024, and the notice was issued the following day, 31st August 2024. The petitioner’s senior advocate referred to a previous judgment (W.P. (C) no. 21541 of 2024), where the court had ruled that a demand issued beyond seven days from the date o...