This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Validity of notice issued in Form GST-MOV-10 under section 129(6)
Case Law Details
- Case Name
- ABB India Ltd. Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ABB India Ltd. Vs Union of India (Gujarat High Court)
The whole basis of issuing Form GST-MOV-10 appears to be erroneous in law. The authority has thought fit to proceed against the applicant by way of Form GST-MOV-10, on the premise of section 129(6) of the Act, 2017. Section 129(6) of the Act, 2017 reads thus :–
“Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section...
