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Case Law Details

Case Name : Tvl.V.V.Iron and Steels Vs State Tax Officer (Madras High Court)
Appeal Number : W.P.No.27140 of 2023
Date of Judgement/Order : 14/09/2023
Related Assessment Year :
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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 respo

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