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MADHESH @ MADESAN vs. THE STATE TAX OFFICER, (FAC) , KRISHNAGIRI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
M.r. Jothimanian
Elavarasan M.r.
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

MADHESH @ MADESAN

Respondent THE STATE TAX OFFICER, (FAC) , KRISHNAGIRI
Court Madras High Court
State

Tamilnadu

Date Dec 21, 2024
Order No.

W. P. No. 36027 of 2024

Citation

2024(12) TAXREPLY 12115
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ORDER

ORDER 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 29.10.2024 and notice under Section 129(3) of the Act, 2017 in Form GST MOV-07 was issued on 29.10.2024. However, till date there is no order of detention made in Form GST MOV-09 which is in gross violation of the time line stipulated under Section 129(3) of the Act. It is submitted that in terms of Sub Section (3) to Section 129 order of detention in GST MOV-9 ought to have been made within seven days from the date of the issuance of show cause notice. It is submitted that the failure to adhere to the time lines stipulated in Section 129(3) of the Act, would result in vitiating the proceedings. 2. In this regard, petitioner has rel....

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