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Penalty Proceeding u/s 129 without issue of notice in Mov-07, Goods and Services Tax - GST

Issue Id: - 118741
Dated: 9-9-2023
By:- ajay chharia

Penalty Proceeding u/s 129 without issue of notice in Mov-07


  • Contents

1. Can Penalty Proceeding u/s 129 be started on the basis of GST DRC-01(summary of show cause notice) without issue of GST MOV-07-notice as prescribed vide Circular No.41/15/2018-GST dated 13th April,2018?

2. Officer has issued only summary of order in GST DRC-07, no order has been issued in GST MOV-09 as prescribed. Is it valid order for recovery of demand

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1 Dated: 11-9-2023
By:- Padmanathan Kollengode

Non-issuance of GST MOV-07 and MOV-09 is clear violation of principles of natural justice, provisions of section 129 as well as circular issued by CBIC.

Summary in DRC-01 and DRC-07 prescribed in the Rules does not substitute the SCN and order itself.

File a writ before the jurisdictional High Court and you may be able to get the entire proceedings quashed.


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