Detention order passed beyond time limit prescribed u/s. 129(3) of CGST Act is invalid: Madras HC

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

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