SCN to be issued within 7 days of detention or seizure & not 7 working days: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 18 October, 2022
Latest from Taxmann
Case Details: D.K.Enterprises v. Assistant/Deputy Commissioner (ST) - [2022] 143 taxmann.com 201 (Madras)
Judiciary and Counsel Details
-
- Dr. Anita Sumanth, J.
- S. Baskaran for the Petitioner.
- C. Harsha Raj, Addl. Govt. Pleader for the Respondent.
Facts of the Case
The vehicle and goods of the petitioner were intercepted and the department issued physical verification report. Thereafter, no notice was issued within the time frame provided under Section 129 of GST Act, 2017 and no order of detention was passed. The petitioner filed writ petition against the action as no order of detention has been passed without which the consignment would not allowed to be retained by the authorities, upon interception.
High Court Held
The Honorable High Court noted that there were serious flaws in procedure followed in the instant case as neither order of detention nor SCN was issued within time as prescribed in section 129. The SCN was to be issued within 7 days of detention or seizure and not 7 working days being clear from amendment brought to clause 2(e) of Circular dated 13-4-2018 vide Circular No.49/23/2018-GST, dated 21-6-2018. Therefore, the Court held that the procedure followed by revenue was contrary to statutory requirements as well as instructions issued and thus, the writ petition was allowed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
