https://www.taxtmi.com/caselaws?id=465519 Detention of goods and conveyance under s.129 GST was challenged on the ground that the proper officer failed to comply with the mandatory timelines in s.129(3). The HC held that, upon detention/seizure, the authority must issue a penalty notice within 7 days and thereafter pass an order within 7 days of service; non-compliance vitiates continued detention. Since no notice or penalty order under s.129(3) was issued after the detention order in Form GST MOV-06, and a later Form GST MOV-10 under s.130 was issued after nearly three months without lawful justification, the detention order was quashed and the detained goods and conveyance were directed to be released forthwith. Petition allowed. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 29 Dec 2025 17:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465519 Detention of goods and conveyance under s.129 GST was challenged on the ground that the proper officer failed to comply with the mandatory timelines in s.129(3). The HC held that, upon detention/seizure, the authority must issue a penalty notice within 7 days and thereafter pass an order within 7 days of service; non-compliance vitiates continued detention. Since no notice or penalty order under s.129(3) was issued after the detention order in Form GST MOV-06, and a later Form GST MOV-10 under s.130 was issued after nearly three months without lawful justification, the detention order was quashed and the detained goods and conveyance were directed to be released forthwith. Petition allowed. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465519