{"id":72160,"date":"2025-07-29T08:30:20","date_gmt":"2025-07-29T03:00:20","guid":{"rendered":""},"modified":"2025-07-29T08:30:20","modified_gmt":"2025-07-29T03:00:20","slug":"tax-and-penalty-demand-beyond-statutory-period-under-section-129-of-odisha-gst-act-quashed-for-late-notice-issuance","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72160","title":{"rendered":"Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuance"},"content":{"rendered":"<p>Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuance<br \/>Case-Laws<br \/>GST<br \/>The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax and penalty demand beyond statutory period under Section 129 of Odisha GST Act quashed for late notice issuanceCase-LawsGSTThe HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescri<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72160","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72160"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72160\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}