Tvl.V.V.Iron and Steels Vs State Tax Officer
Date: September 13, 2023
Subject Matter
Notice u/s 129(3) must be issued within seven days of goods detention or seizure
Summary
The case law involves the petitioner challenging an impugned notice in Form GST Mov-07, dated 05.09.2023, which was issued beyond the period of limitation as prescribed under Section 129(3) of the CGST Act, 2017. The petitioner argued that the notice…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 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…