Detention Order in Form GST MOV-06 passed after stipulated time is barred by limitation

TVl. Udhayan Steels Private Limited Vs Deputy State Tax Officer (Int.) (Madras High Court) The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017. It is submitted by both the counsel for the petitioner and respondent that the order u/s.129(3) of the Act is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 1...