Patna High Court Quashes Late GST Seizure Order

The Patna High Court ruled that GST seizure orders must be issued within 7 days of notice as per Section 129(3) of the GST Act.

The court found no proceedings concluded before payment, which was made solely to release the vehicle.

The petitioner’s vehicle was detained on 30.03.2024, with notice served, yet the order was issued late on 18.04.2024.

The court referenced a previous judgment emphasizing the importance of timely penalty orders under the GST Act.

The department is directed to refund the amounts paid for the invalid seizure order, reaffirming adherence to legal timelines.