2026 (1) TMI 1140

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....d Assistant Government Pleader Ms. Pooja Ashar waives service of notice of rule on behalf of the respondents. Sine a short issue is involved in the present writ petition, the same is taken up for final hearing today itself. 3. Learned advocate Mr. Sahil J. Rao for the petitioner at the outset has submitted that the impugned Order-in-Original dated 25.08.2025 at Annexure-A and the show cause notice dated 27.09.2025 are required to be quashed and set aside since the respondents has passed the order beyond the period of limitation of seven days as prescribed under the provision of Section 129 of the Goods and Services Tax Act, 2017 (for short "GST Act"). 4. Pursuant to the notice issued by this Court, the respondent - State Tax Officer-3....

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....er has not been uploaded on the temporary registration number, and requested to do the needful. It appears that the Form GST MOV-07 was issued on 25.08.2025, but was not served, neither to the petitioner nor to the driver of the conveyance. This fact emerges from the affidavit of the transporter dated 23.10.2025, in which it is stated that signatures were taken on the blank papers. We have noticed from the FORM MOV-1 dated 19.08.2025, MOV-06 dated 22.08.2025, MOV-05 dated 25.08.2025 that they all bear the signature of the transporter/person in charge, above the stamp /acknowledgment " Signature of the Owner/person in charge", whereas on MOV-7, though there is the signature of person in charge at page-65 of the petition, which is oddly place....