Failure to issue GST MOV-09 within 7 days of the notice u/s 129(3) of the Goods and Services Tax ( GST Act ) causes the detention proceedings invalid, Madras High Court ruled.
Challenging the issuance of GST MOV-02 and GST MOV-07, a writ petition was furnished both on October 29, 2024, and the absence of a related GST MOV-09 order within the instructed timeline.
Madhesh the applicant claimed that the goods were detained and u/s 129(3) a notice was furnished dated October 29, 2024. But no detention order in Form GST MOV-09 was passed within the statutory seven-day period, as mandated u/s 129(3).
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The petitioner mentioned the precedents, including Tvl. Udhayan Steels Pvt. Ltd. v. The Deputy State Tax Officer (Int.) and other similar judgments, the applicant argued that such a delay disregarded the provisions of the act and made the proceedings invalidated.
Justice Mohammed Shaffiq noted that it is crucial to follow the timeline under Section 129(3) of the GST Act. Any delay beyond the 7 days sabotages the legality of the detention proceedings.
The impugned proceedings have been set aside by the court and ordered the immediate release of the detained vehicle and goods. The writ petition was disposed of.
| Case Title | Madhesh @ Madesan vs. The State Tax Officer |
| Citation | W.P.No. 36027 of 2024 |
| Date | 21.12.2024 |
| Petitioner by | Mr M.R. Jothimanian, Mr Elavarasan M.R. |
| Respondents by | Ms Amrita Dinakaran |
| Madras High Court | Read Order |
