Reply Date cannot be Treated as Service Date of GST MOV-07 Notice u/s 129(3): Patna HC quashes Penalty Order issued beyond Statutory Time Limit

The Patna High Court quashed a penalty order issued under GST law, which had been served after the statutory time limit. The case revolved around the interpretation of the reply submission date as the service date of a GST MOV-07 notice. The court ruled that the service date must align with statutory deadlines, not the date the taxpayer submits a response. This decision ensures that tax authorities follow the correct timelines when imposing penalties, protecting taxpayers from arbitrary enforcement.