Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.

Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
Case-Laws
GST
Mandatory seven-day period for passing a detention penalty order after service of notice under section 129(3) is binding because of the term “shall”. A penalty order issued after that period violates the statutory time limit and vitiates the detention penalty proceedings. Such an order is void from inception and a nullity; an appellate order affirming it must also be set aside, with consequential relief.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =