HOLIDAY IS A LUXURY AND THE GST DEPARTMENT DOES NOT RECOGNISE THE CONCEPTS OF “WORKING DAY” AND “HOLIDAY”* The *Hon’ble Justice Dr. Anita Sumanth

[12/25, 10:55] sekarreporter1: https://twitter.com/sekarreporter1/status/1606883650418929665?t=vVxaW4aqSCBi0zx3IQoqAA&s=08
[12/25, 10:55] sekarreporter1: [12/25, 10:46] sekarreporter1: *GLIMPSE OF A LATEST VERDICT*

*HOLIDAY IS A LUXURY AND THE GST DEPARTMENT DOES NOT RECOGNISE THE CONCEPTS OF “WORKING DAY” AND “HOLIDAY”*

The *Hon’ble Justice Dr. Anita Sumanth* has allowed W.P. No. 22646 of 2022 in D.K. Enterprises vs. Assistant/Deputy Commissioner (ST) Adjudication, Intelligence, Chennai and directed the respondents to release the life saving drug namely polystardone XL-IO on the ground that the Department has not passed the order of detention within seven days of detention or seizure under proviso to sub-section 1 of section 129 of the CGST Act, 1997 and no show cause notice issued under section 129(3) of the CGST Act, 1997 and held as follows:

1) As per the amendment brought to clause 2 (e) of the circular dated 13.04.2018 vide circular No. 49/23/2018-GST dated 21.06.2018 in F. No. CBCE/20/16/03/2017-GST, the expression “three working days” in the April circular has been replaced by the expression “three days”, the GST Department does not recognize the concept of “working day” and “holiday” and rightly so, since substantial civil rights of the parties are at stake by the aforesaid powers. Thus, the decision in regard to whether such detention is required at all and the fate of such detention must be decided expeditiously by the officials concerned. It is also agreed by the Department that the roving squad of the GST Department knows no distinction between working and non-working days and the wing works 24/7, the year through. In such circumstances, neither the petitioner nor the respondents can have the luxury of reference to a holiday to delay or protract the proceedings.

2) The acts of intraception and retention, though an invasion into the rights of citizens, have been accorded statutory sanction. Thus it is imperative that such intrusive acts be carried on strict compliance of the statutory provisions in this regard.

3) No necessity to refer to the Section 10 of the General Clauses Act, 1897 since revenue admits that intraception, detention and seizure of vehicles and consignments take place without reference to day or time and the roving squad is on duty at all times 24/7, 365 days of the year.
[12/25, 10:46] sekarreporter1: 🌹💐🌷

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