Tag Archives: THIRUVANANTHAPURAM BENCH

Delay In Passing MOV-09 Order Beyond Mandatory Seven-Day Period Invalidates Detention Penalty Under Section 129

By | August 19, 2026

Delay In Passing MOV-09 Order Beyond Mandatory Seven-Day Period Invalidates Detention Penalty Under Section 129 Issue Whether a penalty order passed under Section 129 in Form MOV-09 after a delay of 47 days from the date of notice is legally valid, especially when e-invoices were generated without any intention to evade tax. Facts Interception &… Read More »