Madhesh @ Madesan Vs State Tax Officer (Madras High Court)
Date: December 20, 2024
Subject Matter
Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)
Summary
The Madras High Court ruled that the order for the detention of goods issued in Form GST MOV-09 was invalid because it was passed beyond the time limit specified in Section 129(3) of the Central Goods and Services Tax Act, 2017. In this case, the goo…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition is filed challenging GST MOV-02 dated 29.10.2024 and GST MOV-07 dated also the same date. The short question is whether the proceedings under Section 129(3) can be sustained in the absence of complying with the time line mandated under Section 129(3). It is the case of the petitioner that the goods were detained on 29.1…