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2023 (9) TMI 1241 - MADRAS HIGH COURTTime Limitation to issue SCN - impugned notice in Form GST Mov-07 has been issued beyond the period of limitation prescribed under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017 - seeking release of detained goods alongwith vehicle - HELD THAT:- The impugned notice ought to have been issued to the petitioner within seven days on the date of detention/seizure of goods/conveyance as is contemplated under Section 129(3) of the TNGST Act, 2017. Section 129(3) of the TNGST Act, 2017 has not used the expression "within seven days from the date of detention or seizure". The language in Section 129(3) of the TNGST Act, 2017 is clear. Notice specifying payment of penalty has to be issued within seven days of detention or seizure of goods. Issuance of notice within seven days has to be calculated from the date on which seizure was to be effected and not from the following date. Thus, the last date for issuance of the impugned notice would have expired on 06.09.2023. However, the impugned notice has been dispatched through e-mail only on the following date i.e., on 07.09.2023 after the expiry of limitation. The impugned notice stands quashed with a direction to the respondent to release the goods/conveyances of the petitioner, if they have not been released so far - Petition allowed.
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