Case Law Details
Pawan Carrying Corporation Vs State of Bihar (Patna High Court)
Proper officer shall pass an order within seven days of service of notice of such detention or seizure of goods or conveyance
The Hon’ble Patna High Court in the case of Pawan Carrying Corporation v. State of Bihar [Civil Writ Jurisdiction Case No. 3499 of 2024 dated February 29, 2024] held that the proper officer must issue the notice right within seven days of detention or seizure of goods or conveyance. There is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted. Lastly, the order should be passed within seven days of the service of notice of such detention or seizure of goods or conveyance.
Facts:
M/s. Pawan Carrying Corporation (“the Petitioner”), was transporting tobacco from Kanpur in Uttar Pradesh to Dalkola in West Bengal, passing through the State of Bihar. The Tax Authorities (“the Respondent”) intercepted the vehicle on December 22, 2023 and issued the statement of the Driver in Form GST MOV-1 along with Form GST MOV-2 for physical verification and inspection. Only when the driver of the vehicle submitted an application for physical verification a detention Order dated December 28, 2023 was passed. Thereafter, the Petitioner submitted its letter of authority on January 02, 2024.
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