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KEDIA ENTERPRISES vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Anubhav Khowala

Res. Counsel

Vikash Kumar

Petitioner / Applicant	KEDIA ENTERPRISES
Respondent	THE STATE OF BIHAR & OTHERS
Court	Patna High Court
State	Bihar
Date	Sep 25, 2024
Order No.	Civil Writ Jurisdiction Case No. 11021 of 2024
Citation	2024(9) TAXREPLY 11064
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Section 129

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ORDER
ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The petitioner is aggrieved with the order passed at Annexure P/8 dated 18.04.2024 and the ground raised is of violation of the provision under Section 129 (3) of the Central Goods and Services Act, 2017 (for brevity ‘the Act’). 2. The contention is that the order has not been passed within 7 days of service of notice. Admittedly, the vehicle which was carrying the petitioner’s goods were detained by the authority as per Annexure P/3 on 30.03.2024. A physical verification was conducted on the very same day, which is evident from Annexure P/5. A notice was uploaded in the portal which is seen at Annexure P/7 dated 04.04.2024. This has the signature of the representative of the petitioner and hence the notice was served within 7 days of detention, which was on 30.03.2024. The further stipulation in Section 129 (3) is that an order should be passed within 7 days from service of notice. 3. In the pres....