GST Appellate Tribunal, Thiruvananthapuram14 August 2026

Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST

For assessee

APPEAL NO. APL/2/TVP/2026

The ruling in brief

Where registered trader's goods were detained in transit for missing e-way bill and penalty order in Form GST MOV-09 was issued 47 days after notice, section 129(3) mandated a strict seven-day limit, making such delayed order illegal and without jurisdiction, thereby rendering penalty unsustainable and proceedings barred by limitation

Provisions considered

CGST S.129

Section 129 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Bengaluru28 Sept 2026

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JSW Steel Coated Products Ltd. v. State GST Karnataka

Where consignor's goods were detained solely for e-way bill expiry due to a software error misreading destination, though all documents including correct invoices and lorry receipt were available, tax was charged and physical verification revealed no discrepancies or intent to evade, invoking detention and penalty under section 129 for this procedural lapse was invalid and demands were unsustainable

Allahabad High Court22 Sept 2026

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Where goods in transit were detained solely for expiry of e-way bill validity due to mechanical breakdown, driver change and transporter lapse during lockdown, with no discrepancy in invoice, builty or tax and absence of intent to evade, such mere expiry did not justify levy of tax or penalty and impugned orders were quashed with refund per law

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Tiger Steels v. Commissioner of State Tax

Where notice under section 129(3) was issued on 28-6-2019 but penalty order was passed only on 26-7-2019 after expiry of prescribed seven-day period, said time- limit was held mandatory and breach thereof vitiated entire proceedings, rendering adjudication void ab initio, thus, penalty order and appellate order were to be set aside with consequential relief

Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST

The ruling in brief

Provisions considered

Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST

The ruling in brief

Provisions considered

Read the full analysis

JSW Steel Coated Products Ltd. v. State GST Karnataka

v. State of U.P

Tiger Steels v. Commissioner of State Tax

Read the full analysis