Summary
- The Jammu & Kashmir High Court has ruled that a one-day delay in issuing a notice under Section 129(3) of the CGST Act, 2017, invalidates GST proceedings.
- The court allowed the writ petition of Danish Hassan, challenging orders from the Deputy Commissioner and Appellate Authority regarding the detention of goods.
- Citing its earlier judgment in Mohd. Hazzak Lohar & Anr., the court emphasized that timelines are mandatory to prevent prolonged detention.
- The ruling sets a precedent for strict adherence to statutory timelines in GST enforcement, potentially impacting future cases involving similar delays.
Join the discussion ā sign up to comment, upvote, and save articles.