High Court of Jammu & Kashmir and Ladakh
Mohd Hazzak Lohar v. Commissioner State Tax
For assessee
WP(C) NO. 2434 OF 2025
The ruling in brief
Where goods in transit were intercepted and a show cause notice under section 129(3) was served, but penalty order was passed after the mandatory seven- day period, strict compliance with statutory timelines was required and delay beyond the permitted period rendered the penalty order invalid and liable to be quashed
Provisions considered
Section 129, read with section 169, of Central Goods and Services Tax Act, 2017/Jammu and Kashmir Goods and Services Tax Act, 2017
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