Proceedings u/s 129 of CGST Act invalid due to delay in service of detention order and notice

A. Irudayaraju Vs State Tax Officer (Madras High Court) Madras High Court held that proceedings initiated under section 129 of the CGST Act invalid as detention order and notice was not served within the prescribed time limit. Facts- The petitioner had transported a second hand Tata Hitachi Excavator that had been intercepted on 01.08.2022 at 11.20 p.m. The statement of the driver of the vehicle in Form GST MOV­01 was recorded on the same day. Simultaneous therewith, Form GST MOV­02, being an order of physical verification was issued, also dated 01.08.2022 along with report of physical verif...