Form GST MOV 07 u/s 129(3) provides 7 Days for Replying to SCN: Andhra Pradesh HC axes Penalty Order for Procedural Violation

The Andhra Pradesh High Court ruled on the procedural violation regarding Form GST MOV-07 under Section 129(3) of the GST Act. The Court stated that a seven-day period should be provided for responding to a show cause notice (SCN) before imposing any penalty. The ruling comes as relief for taxpayers who faced penalties without proper time to respond to such notices. In this particular case, the penalty order was axed as it violated the procedural requirements. This decision emphasizes the importance of adhering to due process and ensuring that taxpayers are given adequate time to present their case before penalties are imposed.