The ruling in brief
Where appellant challenged detention proceedings and resulting penalty order as time-barred, asserting notice and order were issued beyond statutory period after detention and verification dates, and Single Judge relegating matter without deciding limitation plea, relegation order to be was set aside and matter was to be remanded to single judge for fresh adjudication on merits considering rival submissions
Provisions considered
Section 129 of Central Goods and Services Tax Act, 2017/Kerala State 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.