CGST Section 129(3) Notice Must Be Issued Within Seven Days of Goods Detention or Seizure

Tvl.V.V.Iron and Steels Vs State Tax Officer (Madras High Court) Introduction: The Madras High Court recently addressed a crucial case involving Tvl.V.V.Iron and Steels challenging a notice issued under Section 129(3) of the CGST Act, 2017. The petitioner contested the timing of the notice, raising questions about adherence to statutory limitations. Detailed Analysis: The petitioner argued that the notice (Form GST Mov-07) dated 05.09.2023, issued in response to the interception of goods/conveyance on 30.08.2023, violated the seven-day limitation prescribed by Section 129(3). The petitioner re...