2026-VIL-1047-KER
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SGST High Court Cases

GST – Validity of notice and detention order under Section 129(3) CGST Act, 2017; Adherence to statutory time limits - Petitioner's goods were detained and a notice under Section 129(3) and final order were issued. Petitioner contended that both notices were issued beyond the statutorily mandated time limit – Whether notices and orders issued under Section 129(3) beyond the time frame fixed under the Act are valid – HELD – Prima facie there are issues which ought to have seized the attention of the Single Bench in considering whether notice under Form MOV-7 was issued beyond the time frame fixed under Section 129(3) of the CGST Act when the impugned order stands challenged. The contention that notices were issued beyond statutorily mandated time requires to be assessed on its merits and cannot be dismissed merely on the ground that petitioner failed to cooperate with proceedings - The date of detention is material and must be compared with the date of issuance of notice to determine if time limits were adhered to - The burden lies on the authorities to demonstrate strict adherence to statutory time limits prescribed under Section 129(3) especially when a citizen's property is detained and proceedings are initiated. The relegation of petitioner to alternative statutory remedy cannot be sustained when prima facie the substantive issue regarding compliance with statutory time limits for issuing notices and orders has not been properly adjudicated – The impugned judgment is set aside and matter remitted for fresh consideration on merits with specific advertence to whether notices and orders were issued within prescribed time limits and whether any delay was attributable to petitioner or the authorities - The impugned judgment is set aside; consequently, requesting the learned Single Judge to decide and issue fresh judgment in the Writ Petition - The appeal is allowed
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