https://www.taxtmi.com/caselaws?id=427369 Challenge to detention and release of consignment on procedural grounds focusing on time limits and formalities. The court found the order of detention and the show cause notice were not issued in accordance with the required sequence and timelines, noting that the detention order must precede the show cause notice and that the show cause notice must be issued within the prescribed seven-day period; the conversion of 'three working days' to 'three days' precludes reliance on holidays to extend timelines, and failures in required Form GST MOV-03 authorization, service of extension, and uploading of Part-B of Form GST EWB-03 vitiated the proceedings, resulting in allowance of the petition. en-us Mon, 29 Aug 2022 00:00:00 +0530 Tue, 27 Jan 2026 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427369 Challenge to detention and release of consignment on procedural grounds focusing on time limits and formalities. The court found the order of detention and the show cause notice were not issued in accordance with the required sequence and timelines, noting that the detention order must precede the show cause notice and that the show cause notice must be issued within the prescribed seven-day period; the conversion of 'three working days' to 'three days' precludes reliance on holidays to extend timelines, and failures in required Form GST MOV-03 authorization, service of extension, and uploading of Part-B of Form GST EWB-03 vitiated the proceedings, resulting in allowance of the petition. Case-Laws GST Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427369