GST: Distinction cannot be made between a working day and holiday in matters pertaining to detention of goods

D.K. Enterprises Vs Assistant / Deputy Commissioner (ST) (Madras High Court)

Conclusion: Since in matters of interception, seizure and detention, the GST Department did not recognise the concept of ‘working day’ and ‘holiday’, therefore, the order of detention was necessarily to be issued prior to the 7^th day from date of detention/seizure of the conveyance/consignment in question, to validate both the interception and the SCN.

Held: In

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