https://www.taxtmi.com/caselaws?id=763496 The seven-day limit under section 129(3) of the Odisha GST Act was held to run from service of the penalty notice, and the detention-cum-penalty order had to be made within that period. Alleged e-mail dispatch was not accepted as proof of completed communication, because the printout did not reliably show a valid attachment and the record consistently reflected 27 September 2024 as the operative date. Communication was treated as complete only when the order was uploaded on the common portal under section 169(1)(d). As the order was therefore made on the eighth day, it was held to be time-barred and quashed. en-us Tue, 17 Dec 2024 00:00:00 +0530 Tue, 11 Nov 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763496 The seven-day limit under section 129(3) of the Odisha GST Act was held to run from service of the penalty notice, and the detention-cum-penalty order had to be made within that period. Alleged e-mail dispatch was not accepted as proof of completed communication, because the printout did not reliably show a valid attachment and the record consistently reflected 27 September 2024 as the operative date. Communication was treated as complete only when the order was uploaded on the common portal under section 169(1)(d). As the order was therefore made on the eighth day, it was held to be time-barred and quashed. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763496