Madras HC Set Aside Notice in Form GST MOV-07 Issued by Authorities Beyond Statutory Limitation Period of Seven Days

Case Details: Tvl. V. V. Iron and Steels v. State Tax Officer - [2023] 155 taxmann.com 220 (Madras)

Judiciary and Counsel Details

• C. Saravanan, J.
• J. Ashish for the Petitioner. 
• C. Harsharaj for the Respondent.

Facts of the Case

The goods and conveyance of petitioner were intercepted and order for physical verification/inspection of goods and documents were issued. The petitioner filed writ petition against the order and contended that the notice in Form GST MOV-07 was received beyond statutory period of limitation.

High Court Held

The Honorable High Court noted that the notice ought to have been issued to petitioner within seven days on date of detention/seizure of goods/conveyance. The issuance of notice within seven days should be calculated from date on which seizure was to be effected and not from following date.

However, in the present case, the notice was dispatched through e-mail on 7-9-2023 after expiry of limitation. Therefore, it was held that notice was liable to be quashed department was directed to release goods/conveyance of petitioner.