Order Date –  17 December 2024

Parties: M/s. K.P. Sugandh Limited, Sambalpur Vs Chief Commissioner of CT and GST, Odisha and others 

Facts –

• The Petitioner, M/s. K.P. Sugandh Limited, was served with notice following detention of the vehicle and the order was passed with demand under section 129 of the Act.
• The Petitioner contented that order made was beyond prescribed time of 7 days from service of the notice as under section 129 (3).

Issue –

• Whether the order has passed beyond 7 days or not?

Order –

• The Divisional Bench of Hon’ble High Court observed that the print of sent mail is doubtful because petitioner filed appeal on Form GST APL-01 giving date of order as 27th September, 2024. The appeal was successfully uploaded. There is also said letter dated 18th October, 2024 written by Assistant Commissioner of State Tax to petitioner, in which there is clear mention of 27th September, 2024 as date of the order.
• Furthermore, sub-rule (5) in rule 142 of Odisha Goods and Services Tax Rules, 2017 requires summary of the order issued, inter alia, under section 129, to be uploaded electronically in Form GST DRC-07. There is no dispute that this was done on 27th September, 2024. 
• In view of aforesaid, impugned order is found to have been made on the 8th day from date of service of the notice specifying penalty. It does not meet the requirement under sub-section (3) of section 129. It is therefore liable to be and is set aside and quashed.