TRILLION LEAD FACTORY PRIVATE LIMITED v. THE STATE TAX OFFICER – ENF DIV-2 & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
TRILLION LEAD FACTORY PRIVATE LIMITED
v.
THE STATE TAX OFFICER – ENF DIV-2 & ANR.
R/SPECIAL CIVIL APPLICATION No. 17445 of 2025 dated 08.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 129
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Detention of goods – Section 129 of GST Act – Goods and conveyance released upon penalty and tax paid – SCN under Section 129(3) not properly issued or served within statutory time limit – Order uploaded one month later beyond 7-day limit from detention – SCN not in prescribed format – No signature of person in charge of conveyance on order – No personal hearing afforded despite Rule 142(5) mandate – Held: Writ petition allowed – SCN and order quashed – Court held violation of Section 129(3) 7-day time limits for notice/order, belated portal upload without explanation and denial of personal hearing.
Represented By:
Counsel for the Petitioner: Sahil J Rao
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