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    <title>2024 (5) TMI 1471 - PATNA HIGH COURT</title>
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    <description>Section 129 of the CGST Act requires detention notices and final orders to be issued strictly within the statutory timeline. The text states that the notice must be served within seven days of detention, and the subsequent order must follow within the further period allowed by the statute. It also explains that the opportunity of hearing does not enlarge that time limit. On that basis, the detention penalty order was treated as barred by limitation and set aside, with consequential release of the vehicle and goods.</description>
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      <description>Section 129 of the CGST Act requires detention notices and final orders to be issued strictly within the statutory timeline. The text states that the notice must be served within seven days of detention, and the subsequent order must follow within the further period allowed by the statute. It also explains that the opportunity of hearing does not enlarge that time limit. On that basis, the detention penalty order was treated as barred by limitation and set aside, with consequential release of the vehicle and goods.</description>
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