2025 (1) TMI 215

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....Ms. Amrita Dinakaran Government Advocate ORDER The present writ petition is filed challenging GST MOV-02 dated 29.10.2024 and GST MOV-07 dated also the same date. The short question is whether the proceedings under Section 129(3) can be sustained in the absence of complying with the time line mandated under Section 129(3). It is the case of the petitioner that the goods were detained on 29.1....

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.... reported in (2023) 71 GSTL 133 wherein this Court, following the order in W.P.No. 25931 of 2022 dated 10.10.2022 held as under:- "3. In this regard, it may be relevant to note the following dates. (a) The date of detention is 07.12.2022. (b) The notice was issued on 07.12.2022. (c) The order of detention is passed on 15.12.2022. 4. It is submitted by b....