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


Last updated: 31 January 2023

Court :
Madras High Court

Brief :
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.

Citation :
W.P. No. 476 of 2023 and Ors. dated January 23, 2023

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Bimal Jain
Published in GST
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