https://www.taxtmi.com/article/detailed?id=16084 Proceedings under Section 129 of the GST Act must strictly comply with the prescribed notice, order, and communication requirements. Belated uploading of FORM GST MOV-09 on the GST portal without explanation, together with failure to meet Rule 142(5) and denial of personal hearing, undermines the validity of the detention proceedings. Discrepancies in the statutory forms and doubtful service of FORM GST MOV-07 and FORM GST MOV-09 further affect the procedural regularity of the action. en-us Thu, 26 Mar 2026 09:08:56 +0530 Thu, 26 Mar 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16084 Proceedings under Section 129 of the GST Act must strictly comply with the prescribed notice, order, and communication requirements. Belated uploading of FORM GST MOV-09 on the GST portal without explanation, together with failure to meet Rule 142(5) and denial of personal hearing, undermines the validity of the detention proceedings. Discrepancies in the statutory forms and doubtful service of FORM GST MOV-07 and FORM GST MOV-09 further affect the procedural regularity of the action. Articles Goods and Services Tax - GST Thu, 26 Mar 2026 09:08:56 +0530 https://www.taxtmi.com/article/detailed?id=16084