Madhesh @ Madesan Vs State Tax Officer (Madras High Court)
Madras High Court held that passing of order of detention in Form GST MOV-09 beyond time limit stipulated under section 129(3) of the Central Goods and Services Tax Act unjustified. Accordingly, detention held to be invalid.
Facts- The present writ petition is filed challenging GST MOV-02 dated 29.10.2024 and GST MOV-07 dated also the same date. The short question is whether the proceedings u/s. 129(3) can be sustained in the absence of complying with the time line mandated u/s. 129(3).
It is the case of the petitioner that the goods were detained on 29.10.2024 and notice u/s. 129(3) of the Act, 2017 in Form GST MOV-07 was issued on 29.10.2024. However, till date there is no order of detention made in Form GST MOV-09 which is in gross violation of the time line stipulated u/s. 129(3) of the Act.
Conclusion- Held that the order u/s. 129(3) of the Act is passed on the eight day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of seven days from the date of service of such notice. Thus, the impugned proceedings are liable to be set aside inasmuch as it is in contravention of the time lines stipulated in Section 129 of the Act.
