2026 (9) TMI 1409

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....o. GSTA-144/2020 dated 29/6/2022 passed by the Joint Commissioner (Appeals), SGST Department (Keralam), Palakkad 2.0 Brief Facts of the Case: 2.1 The Appellant, a registered person GSTIN-32AAJFT9657R1Z5, is a dealer in iron and steel. The Appellant had sold 30.940 Tons of sponge iron to M/s M. A. Steels Pvt. Ltd., Kanjikode, Palakkad. 2.2 Tax Officer attached to Squad No. II, SGST Department, Palakkad intercepted the vehicle and issued order No VC.II/13/19-20 dated 28-06-2019 under Section 129 of the State Goods & Service Tax Act and Central Goods & Service Tax Act (SGST & CGST Act) demanding Rs. 2, 26,108-00 towards SGST, CGST and penalty for the release of the goods. The only reason for issuing the order is that the validity of t....

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.... a. In the instant case, the goods were intercepted on 28/6/2019 and an order of detention VC No II/13/19-20 in form GST MOV-06 was issued on 28/6/2019 b. Notice No II/13/19-20 under section 129(3) was issued in form GST MOV-07 was issued on 28/6/2019 c. Order No. VC/II/13/2018-19 under section 129(3) of the CGST/SGST Act 2017,was passed on 26/7/2019 4. We find that section 129(3) of the KGST / CGST Act reads as follows: 129(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty ....

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....onologically - starting from the latest order) a. Danish Hassan vs UT Of J&K & Ors WP (C) 2538/2024 of the J&K High Court, dtd 7/9/2026 b. Mohd Hazzak Lohar & Others vs Commissioner of State Tax, J&K cited in 2026 (7) TMI 1769 - J&K and Ladakh HC, dtd 23/7/2026 c. M/s. Allcargo Logistics Limited vs State of Gujarat cited in 2025 (12) TMI 1732 - Gujarat HC dtd 22/12/2025 d. Khatu Enterprises vs State of Gujarat cited in 2025 (10) TMI 1341 - Gujarat HC dtd 10/10/2025 e. Pawan Carrying Corporation vs State of Bihar, cited in (2024) 16 Centax 405 (Pat.) dtd 29/12/2024 f. K.P. Sugandh Ltd vs Chief Commissioner of CT & GST, Odisha cited in (2025) 26 Centax 62 (Ori.) dtd 17/12/2024 g. ....