2023 (9) TMI 1241

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..... .Harsharaj Additional Government Pleader ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned notice in Form GST Mov-07 dated 05.09.2023. 3. The specific case of the petitioner is that the impugned notice in Form GST Mov-07 has been issued beyond the period of limitation prescribed under Section 129( .....

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..... d to the petitioner through e-mail at about 5.54 p.m. on 07.09.2023. 8. It is further submitted that on the same date i.e., on 07.09.2023, the notice was also affixed on the vehicle. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 10. The impugned notice ought to have been issued to the petit .....

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..... age 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, .....

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