Validity of notice issued in Form GST-MOV-10 under section 129(6)

ABB India Ltd. Vs Union of India (Gujarat High Court)

The whole basis of issuing Form GST-MOV-10 appears to be erroneous in law. The authority has thought fit to proceed against the applicant by way of Form GST-MOV-10, on the premise of section 129(6) of the Act, 2017. Section 129(6) of the Act, 2017 reads thus :–

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