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Case Law Details

Case Name : Deepam Roadways Vs Deputy State Tax Officer (Madras High Court)
Appeal Number : W. P. Nos. 476 of 2023
Date of Judgement/Order : 23/01/2023
Related Assessment Year :
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Deepam Roadways Vs Deputy State Tax Officer (Madras High Court)

Demand order u/s 129 of the CGST Act can’t be passed beyond the period of 7 days from the date of service of notice

The Hon’ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023] quashed the notice of detention of goods and the consequential demand order issued to the assessee, on the grounds that they were not in accordance with Section 129(3) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Held that, the demand order passed beyond the period of seven days from the date of service of the notice, is contrary to Section 129(3) of the CGST Act.

Facts:

This writ petition has been filed by Deepam Roadways (“the Petitioner”), challenging the detention of its vehicle and goods by the Revenue Department (“the Respondent”) on October 26, 2022.

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