GST Seizure Notice Can Be Served on driver transporting goods: Orissa HC

RSL Overseas LLP Vs State of Odisha and others (Orissa High Court) In RSL Overseas LLP vs. State of Odisha and Others, the Orissa High Court addressed a challenge raised by the petitioner against the seizure of goods and the subsequent penalty notice issued under the Odisha Goods and Services Tax (GST) Act, 2017. The petitioner, who had dispatched goods to a consignee in Chhattisgarh, contended that the notice of seizure, dated 14th August 2024, was issued beyond the statutory seven-day limit from the seizure date of 7th August 2024. The petitioner argued that the seven-day period should be ca...