High Court of Jammu & Kashmir and Ladakh7 September 2026

Danish Hassan v. UT of J&K

For assessee

WP(C) NO. 2538 OF 2024

The ruling in brief

Where goods and conveyance were detained under Section 129 and notice was served beyond mandated seven-day period from date of detention, such delay violated strict statutory requirement, vitiating entire penalty proceedings and resulting in setting aside of all consequent orders, even if delay was of only one day, as timely issuance protected primary rights against prolonged detention

Provisions considered

CGST S.129

Section 129 of Central Goods and Services Tax Act, 2017/Jammu and Kashmir Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Danish Hassan v. UT of J&K

The ruling in brief

Provisions considered

Danish Hassan v. UT of J&K

The ruling in brief

Provisions considered

Read the full analysis

JSW Steel Coated Products Ltd. v. State GST Karnataka

v. State of U.P

Tiger Steels v. Commissioner of State Tax

Read the full analysis