Statutory time limit under goods detention law is fatal when missed, rendering detention proceedings unsustainable.

Proceedings under Section 129(3) of the CGST Act were held unsustainable where the detention order was not passed within the seven-day statutory time limit after notice. The Court followed its earlier view that breach of the prescribed timeline is a fatal defect, making the detention action invalid. On that basis, the impugned proceedings were set aside and the detained vehicle was directed to be released forthwith.

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Issues: Whether proceedings under Section 129(3) of the Central Goods and Services Tax Act, 2017 could be sustained when the detention order was not passed within the prescribed time limit.

Analysis: The challenge was founded on non-compliance with the seven-day time line prescribed under Section 129(3) for passing the detention order after issuance of notice. The Court followed its earlier view that where the statutory time line is breached, the detention proceedings are rendered unsustainable and the defect is fatal to the action taken under the provision.

Conclusion: The impugned proceedings were set aside and the detained vehicle was directed to be released forthwith.

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