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    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
    Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
    Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
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Mandatory seven-day period for passing a detention penalty order...

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

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GST September 22, 2026 Case Laws AT
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.

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Acts Income Tax