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V.V. IRON AND STEELS vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
J.ashish
Res. Counsel
C.harsharaj

Petitioner / Applicant

V.V. IRON AND STEELS
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Sep 14, 2023
Order No.

W.P.No. 27140 of 2023

Citation

2023(9) TAXREPLY 7994
Original Order
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ORDER

ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned notice in Form GST Mov-07 dated 05.09.2023. 3. The specific case of the petitioner is that the impugned notice in Form GST Mov-07 has been issued beyond the period of limitation prescribed under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017. 4. It is submitted that the goods/conveyance were intercepted on 30.08.2023 and thereafter, the statements were recorded and order for physical verification/inspection of goods/conveyance and documents were issued in Form GST Mov-02 on the same date i.e., on 30.08.2023. 5. It is further submitted that the notice was received by the petitioner on 08.09.2023 beyond the statutory period of limitation under the aforesaid provision. 6. It is therefore submitted that the impugned notice has to lapse in view of limitation prescribed under Section 129(3) of the....

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