2026-VIL-1201-CAL
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SGST High Court Cases

GST - Time limit for passing order under Section 129(3) of CGST Act, 2017 for detention of goods and conveyances - Vehicles carrying goods under e-tax invoices and e-way bills were intercepted and detained on 14.07.2025, MOV-07 notices were issued and served on 17.07.2025, the date of appearance was fixed on or before 24.07.2025 – The orders under Section 129(3) confirming penalty were passed on 15.01.2026, the delay being attributed in the orders to the matter being sub-judice before the Guwahati High Court - Petitioner, who is only the owner of the vehicles, contended that the orders are barred by limitation and without jurisdiction - Whether the demand orders were passed within the time fixed by Section 129(3) - HELD - Section 129(3) lays down two time limits: notice must be issued within seven days of detention and the order must be passed within seven days of service of notice. The notices were issued in time but the orders were passed 175 days after the statutory period expired on 24.07.2025 – The High Court proceedings were brought by the supplier mainly about its GST registration, the petitioner was not a party, and no order of the Court stayed the proceedings under Section 129 - A pending proceeding elsewhere does not stop a statutory period from running unless a competent court has so ordered - The orders are barred by limitation and without jurisdiction. The orders in FORM GST MOV-09 confirming penalty are quashed, the vehicles are to be released within seven days without insisting on payment of any duty – The petition is allowed
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