GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.

GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.Case-LawsGSTDetention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication

GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
Case-Laws
GST
Detention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication order under s.129(3) was issued beyond the statutory seven-day limit from service of notice. Since the notice in Form GST MOV-07 was served on 10.11.2025 and the order in Form GST MOV-09 was passed on 19.11.2025, the authority acted in breach of s.129(3), rendering the order without legal validity; consequently, the detention order in Form GST MOV-06, the notice in Form GST MOV-07, and the order in Form GST MOV-09 were quashed, and the petition was allowed. – HC
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