Section 129(3) Of GST Act | Madras High Court Quashes Detention Order Passed Beyond Time Limit 

The Madras High Court quashes the detention order passed under Section 129(3) Of GST Act passed beyond the time limit. 

The bench of Justice Mohammed Shaffiq has observed that in terms of Sub Section (3) to Section 129 order of detention in GST MOV-9 ought to have been made within seven days from the date of the issuance of show cause notice. The failure to adhere to the timelines stipulated in Section 129(3) of the GST Act, would result in vitiating the proceedings.

The petitioner has challenged the GST MOV-02 and GST MOV-07. 

The issue raised was whether the proceedings under Section 129(3) can be sustained in the absence of complying with the timeline mandated under Section 129(3). 

The petitioner submitted  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 timeline stipulated under Section 129(3) of the Act. 

The petitioner submitted that in terms of Section 129 (3) order of detention in GST MOV-9 ought to have been made within seven days from the date of the issuance of show cause notice. The failure to adhere to the timelines stipulated in Section 129(3) of the GST Act, would result in vitiating the proceedings.

The court directed that the proceedings are liable to be set aside in as much as it is in contravention of the time lines stipulated in Section 129 of the GST Act. Consequently, a vehicle shall be released.

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Case Details

Case Title: Madhesh @ Madesan Versus The State Tax Officer

Case No.: W.P.No. 36027 of 2024

Date: 21.12.2024

Counsel For Petitioner: M.R. Jothimanian

Counsel For Respondent: Amrita Dinakaran

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Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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