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2025 (1) TMI 215

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..... tioner has relied upon the judgment of this Court in TVL. UDHAYAN STEELS PRIVATE LIMITED, REP. BY ITS DIRECTOR SELVAN VERSUS DEPUTY STATE TAX OFFICER (INT.) ROVING SQUAD, COIMBATORE, THE ASSISTANT COMMISSIONER (ST) , ADJUDICATION, COIMBATORE [ 2023 (1) TMI 378 - MADRAS HIGH COURT] wherein this Court held that ' The impugned proceedings are set aside and the vehicles/goods in question shall be .....

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..... that the goods were detained on 29.10.2024 and notice under Section 129(3) of the Act, 2017 in Form GST MOV-07 was issued on 29.10.2024. However, till date there is no order of detention made in Form GST MOV-09 which is in gross violation of the time line stipulated under Section 129(3) of the Act. It is submitted that in terms of Sub Section (3) to Section 129 order of detention in GST MOV-9 oug .....

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..... sel for the petitioner and respondent that the order u/s. 129(3) of the Act is passed on the eight day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of seven days from the date of service of such notice. In as much as admittedly, the impugned proceedings are beyond the time lines stipulated .....

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